O Financiamento do Sistema Único de Saúde em um hospital universitário no Estado do Pará: análise do faturamento de contratualização

Abstract

This study aims to analyze the billing behavior of highly complex procedures contracted between a University Hospital in the State of Pará and the Unified Health System. We also seek to determine the financial impact of hospital disallowances as it is understood that this is one of the difficulties encountered in hospital management. Regarding the methodology, this is an exploratory study with a descriptive focus and quantitative approach, divided into two phases: in the first, the contractualization instrument and its changes in contract amendments are analyzed; in the second, the evidence recorded in regulatory systems is presented and the SUS Contractualization Policy is extensively analyzed in order to construct a situational diagnosis of billing and hospital disallowances. Graphs, tables and analyzes are also used using summary measures (averages and dispersion) and analysis of relative frequencies and percentages. Finally, it is concluded by proposing a Product, that is, the creation of a teaching material project with guidelines regarding the topic studied to be applied continuously by professionals working in sectors involving financial activities in the HU, whose purpose is contribute to the dissemination of knowledge on this topic and, in this way, promote the training of those who carry out this financial role.