Ciência & Saúde Coletiva
Print version ISSN 1413-8123
BONACIM, Carlos Alberto Grespan and ARAUJO, Adriana Maria Procópio de. Evaluation of financial performance of health services: reflections of operational policies in the hospital sector. Ciênc. saúde coletiva [online]. 2011, vol.16, suppl.1, pp. 1055-1069. ISSN 1413-8123. http://dx.doi.org/10.1590/S1413-81232011000700038.
Discussions about management manners and procedures has been relevant among organization managers in the health services. The health services economic evaluation approaches this theme and is taking an important role around the world, demanding the manager new challenges concerning the continuous search of activities efficiency and efficacy. The objective is to describe the consequences of operational changes in the economic-financial indicators of a Public Hospital. The methodology applied included besides the literature research, a case study in the "Hospital das Clínicas da Faculdade de Medicina de Ribeirão Preto USP". The values found confirm the context of the hospital. One concludes that the average costs present similar behaviors with trend to stabilization, thus confirming improvements in efficiency. The importance of the rendering of accounts for the society related to the use of public resources and how this study can help in this way.
Keywords : Hospitals indicators; Economic-financial indicators; Health management; Performance evaluation.