Abstract
This study looked at spending on hospital treatment of an HIV patient through its comorbidities subsidized by SUS. It is characterized as an exploratory, descriptive. A survey of research or survey about the procedures. Their data were analyzed qualitatively. The data were obtained from the DATASUS database through the SIHD being used SIGTAP the data, for the month of September / 2015. Based on the survey, it appears that the amounts transferred to costing diseases by SUS are outdated. This study enabled a broader view of health financing in Brazil, from the point of view of financial management of institutions providing health services. From the analysis results, it was concluded also that the presented relationship can not be the only source for a conclusive analysis represent only the beginning of a necessary and thorough discussion of other mechanisms currently used by SUS, for payment to providers, therefore, it is necessary to deepen the information on the transfer of values of all federal entities and not just the amounts transferred by the federal government.
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