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  • Foto do escritorAna Paula Etges

A Microcosting analysis for two technologies hip arthroplasty and use of alteplase in the treatment

Atualizado: 20 de ago. de 2021

Principal researchers: Ana Flávia barros da Silva Lima, Luciane Nascimento Cruz, Ricardo Bertoglio Cardoso, Ana Paula Beck da Silva Etges and Bruna Stella Zanotto

A research funded by the Brazilian Ministry of Health through the PROADI/Hospital Moinhos de Vento


The use of different costing methodologies and the absence of an automated cost system in public health institutions generate difficulties in the use of real cost data in economic analyzes and limit the capability to identify benchmarks of care among health services. By the use of the time-driven Activity-based Costing, this study aims to estimate the real cost of a surgical procedure (hip prosthesis surgery) and a clinical pathway protocol (clinical pathway of the use of alteplase for stroke) from the perspective of the Brazilian Public Health System (SUS) and the Brazilian Supplementary Health System. A total of 9 hospitals compose the group of institutions that will have patients included in the sample, which was defined by an observation period (2 months). In each institution, all patients submitted to the surgery or to the ischemic stroke clinical treatment protocol will be included in the study. A group of researchers is responsible for joining the databases from all the hospitals and perform the cost analysis, which will explore the data granularity that the TDABC provides. Cost per activity and per resource will be performed, and the differences in time and costs identified by the pathway flow from each institution will guide the final discussion to suggest cost-saving opportunities. All the results will be delivered to the Brazilian Ministry of Health.

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