Estudo econômico da terceirização da frota da Secretaria Municipal de Saúde de Alegrete

Abstract

The study aims to analyze the costs of the fleet of the Health Department of the Municipality of Alegrete. Focusing on the analysis of transport expenses of SUS they need to perform their treatments in other municipalities. The problem proposed for study was: What kind of fleet generates less shipping expenses for Treatment Out of Domicile (TOD) to the Health Department of the Municipality of Alegrete? The aim of this study was: to analyze the costs of fleet Health Department Alegrete comparing expenditure with own fleet and outsourced fleet, indicating which is the most advantageous. Specific objectives are : a) point out the transportation expenses for treatment outside the home b) classify expenditure on transport service; c) analyze the advantages and disadvantages to outsourcing the transport of patients to other municipalities d) compare expenditure on own fleet and outsourced fleet for the Treatment Out of Domicile (TOD). The importance of this study is justified by the need to know how to manage the financial resources so that you can choose the type of shipping service less costly to the administration, to enable the availability of revenue to expand services and care to the population, following the principles of economy and legality, as art. 70 of CF 1988. The methodology was deductive, classifying research in exploratory and descriptive, using the procedures of bibliographic, documentary and case study research. The sample of the vehicles carrying SUS users who underwent treatment in other counties in 2011, 2012 and 2013. Data were collected in the Department of Health and the Department of Finance. To test the hypotheses we applied the mean differences using the t-distribution (Student). The result indicated that expenditure on own fleet of outsourcing is to lower transportation for TOD. As a contribution to the academic field it is believed that the work has enabled enhance knowledge related to methods for analyzing costs and outsourced fleet itself in the public sector and can be used by managers as a tool in the decision making process.