Revista da Escola de Enfermagem da U S P · 2026
Direct cost of trabeculectomy in the Brazilian public health system: a micro-costing analysis in a university hospital.
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Cabral Joice Alves, Handem Priscila de Castro, Siqueira Ana Paula Rodrigues, Colombini Giovanni Nicola Umberto Italiano, Machado Daniel Aragão, Silva Carlos Roberto Lyra da, Itria Alexander, Louro Thiago, Andrade Andrea Alves de, Silva Roberto Carlos Lyra da
Аннотация
OBJECTIVE: To estimate the direct cost of trabeculectomy in a university hospital within the Brazilian Public Health System (SUS) and compare it to the reimbursement for the procedure.
METHOD: Documentary, retrospective, and quantitative study, with micro-costing based on Activity-Based Costing. Sixty-seven eligible medical records from 76 trabeculectomies performed between 2022 and 2024 were analyzed. Surgical materials and intraoperative medications were considered.
RESULTS: The average direct cost was R$ 388.32 per procedure, while the average amount actually billed to the SUS was R$ 602.25 per procedure. Suture threads accounted for 45% of the total cost, followed by intraoperative medications (28%) and consumables (27%). Persistence of the surgical waiting list and an increase in regulated waiting times were observed.
CONCLUSION: The direct cost of trabeculectomy was lower than the reimbursement from the SUS; however, the economic viability of the procedure did not automatically translate into timely access.
METHOD: Documentary, retrospective, and quantitative study, with micro-costing based on Activity-Based Costing. Sixty-seven eligible medical records from 76 trabeculectomies performed between 2022 and 2024 were analyzed. Surgical materials and intraoperative medications were considered.
RESULTS: The average direct cost was R$ 388.32 per procedure, while the average amount actually billed to the SUS was R$ 602.25 per procedure. Suture threads accounted for 45% of the total cost, followed by intraoperative medications (28%) and consumables (27%). Persistence of the surgical waiting list and an increase in regulated waiting times were observed.
CONCLUSION: The direct cost of trabeculectomy was lower than the reimbursement from the SUS; however, the economic viability of the procedure did not automatically translate into timely access.