Análise da gestão de custos da Unidade Mista de Saúde Jurandi Mendes do município de Angical do Piauí

Abstract

The health area is constantly under discussion, as it needs attention and frequent investments. From this perspective it is necessary to analyze the processes in the management of costs in public administration in this area. For this study, the Jurandi Mendes Mixed Health Unit in Angical do Piauí was outlined. The purpose of the research is to demonstrate how the application of cost management occurs; to identify in the organization chart through data analysis the expenses of each sector of the Unit and finally to verify from the revenue data if the demands of the expenses are met. The theoretical foundation is divided into three parts: cost management; concepts of public budget, with its subtopics, being revenue and expenses as well as the legislation of the Unified Health System and the Mixed Jurandi Mendes Unit. For this, it was carried out through quali-quantitative nature, a literature review around the theme and field the collection of information of revenues and expenses for the year 2021. Given this panorama, it was possible to verify the importance of planning based on the laws and the distribution of resources to meet expenses in order to guarantee the population's access to public health. The study, therefore, is relevant for management and for the population to be able to visualize the reality of the resources received, their applicability, and whether they are sufficient to meet the demands of the municipality