IntroductionCost management has been identified as an essential tool for the general
control and evaluation of health organizations.ObjectivesTo identify the coverage percentage of transferred funds from the Unified
Health System for coronary artery bypass grafts in a philanthropic hospital
having a consolidated costing system in the municipality of São
Paulo.MethodsA quantitative, descriptive and cross-sectional research with information
provided from a database composed of 1913 patients undergoing coronary
artery bypass graft from March 13 to September 30, 2012, including isolated
elective coronary artery bypass graft with the use of extracorporeal
circulation. It excluded 551 (28.8%) patients, among them 76 (4.0%) deaths
and 8 hospitalized patients, since the cost was compared according to the
length of hospital stay. Therefore, the sample consisted of 1362
patients.ResultsThe average total cost per patient was $7,992.55. The average fund transfer
by the Unified Health System was $3,450.73 (48.66%), resulting in a deficit
of $4,541.82 (51.34%).ConclusionThe Unified Health System transfers covered 48.66% of the average total cost
of hospitalization. Although the amount transferred increased with
increasing costs, it was not proportional to the total cost, resulting in a
percentage difference in revenue that was increasingly negative for each
increase in cost and hospital stay. Those hospitalized for longer than seven
days presented higher costs, older age, higher percentage of diabetics and
chronic kidney disease patients and more postoperative complications.