Review of SUS remuneration for ischemic stroke care line through micro-costing

Abstract

Objective: The objective of the study is to measure the cost of care per patient and review the SUS reimbursement in the ischemic stroke (CVA) line of care. Methods: A prospective study, 24 patients in the sample at the reference unit at the institution for the treatment of stroke from November/2019 to December/2019. The method used to calculate costs was activity and timebased costing (TDABC), in which costs are collected focusing on the patient and the care provided during care. The perspective of the study is that of the SUS service provider who focused on cost assessment. Analyzes of total cost per patient, per cost component, cost and time per phase in the care line, average daily cost and average daily SUS cost were performed. Results: The average cost of a patient with ischemic stroke earned by the TDABC method is R$ 14,079.70, most of which are justified in the cost of the structure of the stroke unit. The activity with the most costs was the stroke unit and examinations. Conclusions: The main contributors to the generation of cost in the care line were identified in the study: the activities that demand more time, the medicines dispensed, and the so-called “high cost” tests performed. The real costs measured in relation to the reimbursement provided by the SUS and accredited health establishments in this study demonstrate that only 39% of the real cost is covered by the SUS in Ischemic Stroke.