A auditoria de contas médicas como ferramenta de apoio à gestão dos recursos do PB HOTEL: “O papel do Gestor de Saúde como facilitador das relações entre as Organizações Hospitalares do Sistema de Saúde da Marinha e as Organizações de Saúde Extra - Marinha (OSE).”

Abstract

The expenses of the outsourcing of the physician and hospital services by the Navy Health System have been increasing gradually. The Navy Health Board (DSM – Diretoria de Saúde da Marinha), which is the institution responsible for planning, organizing, coordinating, and controlling the technical and managerial activities concerning health in the Braz ilian Navy, sees the Medical Bills Audit as a quality control tool of the accredited services and as cost control monitoring. This paper aims at proposing to the health managers of the System the adoption of steps that would empower the actions of the Medical Bills Audit to be implemented in the Navy Hospital Organizations - Organizações Hospitalares da Marinha (OMH), thus improving its relationships with the accredited institutions. Within this scope, the Medical Bills Audit should be understood and used as a managerial tool.