Direct cost of trabeculectomy in the Brazilian public health system: a micro-costing analysis in a university hospital.

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.