A evolução dos custos do hospital HUGOL gerido pela organização social de saúde AGIR durante pandemia de Covid-19 no ano de 2020

Abstract

The pandemic of the new coronavirus has been devastating, at the cost of more than 1.7 million lives around the world and more than 169 thousand deaths in Brazil to date. Thus, this study aims to analyze, compared to previous years, the evolution of expenditures at the State Hospital of Urgencies in the Northwest Region of Goiânia Governador Otávio Lage de Siqueira (HUGOL) in Goiás due to the pandemic of COVID-19. To this end, a quantitative research was carried out, in the form of a documentary survey, using the horizontal and vertical analysis of the data published in the accounting statements of the Social Organization administering HUGOL through a Management Contract signed with the Goiás State Secretariat of Health. The results show that the transfer of funds through the management contract was not changed during the year 2020, with the monthly average of transfers being lower than the expected budget, even though HUGOL is part of the network of attention and combat to the new coronavirus. However, costs with materials in 2020 were 46% higher than in 2019 and 76% higher than in 2018. The increase in expenses with services was even greater, with a variation of 81% from 2019 to 2020. On the other hand, costs with personnel were linearly reduced between the three years of study. It is concluded that the increase in costs with materials and services did not change the amounts transferred through the management contract, with these extra costs being absorbed through the efficient financial management of OS AGIR in the HUGOL.