Mensuração dos Custos do Tratamento fora de Domicílio (TFD) da Secretaria Municipal de Saúde de Pelotas-RS

Abstract

The current days that govern public management attribute a growing appeal to the implementation of innovative techniques, governance and respect for legislation, where the measurement of costs in the municipal public sector constitutes a fundamental factor in achieving optimized results in the implementation of public policies. The growing increase in social demands, technological advances added to the need to respond to legal impositions, such as public finance law nº 4.320/1964, fiscal responsibility law nº 101/2000 and the Brazilian Technical Accounting Standards Applied to the Sector Public (NBC TSP), especially 34/2021, require cost management to begin in the municipal public sector. The volume of resources made available to public managers to implement public policies leads to the improvement of managerial accounting controls, supporting decision-making. Financial and asset controls, given current technological developments, make it possible to measure costs more easily and quickly today. Despite this, culturally, Brazilian Municipalities, in general, are still far behind the qualitative evolution that can be achieved in terms of governance. Municipal public administration presents a culture focused on budgetary and financial control, combined with the illusion that having a budget is capable of implementing public policies effectively, which is nothing more than a big mistake, as only by measuring costs can one can assess the quality of public spending. It is through a change in behavior and the conviction of the public manager himself that rational use of municipal public resources can be made, based on the awareness that every penny will have its correct quantification, control and analysis of efficiency to serve the public interest. The mission of implementing costs in the public sector is a great challenge and a paradigm shift, because despite its use being legally recommended in Brazil, since law 4.320/1964, the belief that much more can be done with it is still practically null fewer resources. Within this vision, the purpose of this study is to develop a cost measurement method in the Out-of-Home Treatment Sector (TFD) of the Municipal Health Department of Pelotas. The research will have a qualitative approach with semistructured interviews with managers and employees of the Municipality of Pelotas, especially the Municipal Health Department, aiming to build a joint solution for measuring municipal costs in the TFD (Transport Outside the Home).