Theoretical model for demonstrating costing data in Municipal health actions and services

Abstract

In the public administration, actions and health services are developed and for that it is necessary to analyze the sources of financing that will be applied in public expenses. This research aimed to collect data on strategic management actions and propose a theoretical model for systematic health costs. The methodological procedures adopted were: applied research, with the objective of describing the cost system and its existing methods in the corresponding literature. At the same time, the explanatory method was practiced, in which the technical methodology used by the Ministry of Health was presented. Thus, in order to establish a theoretical model, a collective interview was carried out using the focus group technique, with the participation of the managers of the agency under analysis. And finally, techniques for recording, surveying, processing and demonstrating data and information on costs determined in municipal health services were presented.