Cost analysis of oral health in primary care provided in the city of Vitória de Santo Antão, Pernambuco, Brazil

Abstract

Aim: To analyze the cost of oral health in primary care provided in the city of Vitória de Santo Antão, Pernambuco, Brazil in 2010.

Materials and Methods: This case study employed the methodology of absorption costing, which was carried out by calculating the costs incurred with human resources, with dental materials and dressings, with the maintenance of dental equipment, and with the overall building costs incurred for health facilities. This study calculated the percentage of funding provided by federal agencies (Federal, State, and City), the average cost of dental procedures, and the average cost of basic oral health care per capita. This study also determined the representativeness of the total burden referent to expenses with primary care and total expenses stemming from healthcare costs.

Results: The total cost was R$1,340,307.80, with 85.6% (R$ 1,147,048.00) used for human resources, 8.,5% (R$114,000.00) for equipment maintenance, 3.2% (R$ 42,635.27) for building costs, and 2.7% (R$ 36,624.53) for material resources. Regarding funding sources, 37.5% of the funds were from the federal government, whereas 62.5% were from the local government. No funds were transferred from the state. The average cost of the procedure was R$14.88, while the average cost of basic oral healthcare per capita was R$17.61. The total cost represented 15.3% of the total expenditure on primary healthcare and 6.7% of the total expenditure on healthcare activities.

Conclusion: Costs of human resources were the most representative, which creates a limitation to the expansion of healthcare service coverage, as set forth in the Fiscal Responsibility Law. The model of the Brazilian federative pact continues to grant the municipalities the greater part of responsibility concerning funding for oral healthcare activities and services, even if these represent a lesser portion of the overall healthcare costs.