Eficiência nas organizaçôes militares de saúde na Marinha do Brasil: um estudo dos custos com atendimentos médicos e hospitalares por meio da Análise Envoltória de Dados (DEA)

Abstract

Efficiency was instituted as one of the principles that guide public administration and, given the budgetary constraints found in Brazil, it has become a challenge for public agents, demanding that costs be optimized while still providing the best service to society. In this sense, studies on efficiency in health establishments and in the Armed Forces demonstrate the relevance and use of accounting to improve results. However, no studies were found that addressed the analysis of efficiency in health establishments linked to the Brazilian Navy (MB). Thus, the main objective of the study was to analyze the efficiency of medical and hospital care provided by the Military Organizations (OM) of MB health through Data Envelopment Analysis (DEA). For this, a quantitative study was used, in which the DEA method was applied in 10 OM of the health area of the MB, and the inputs (annual cost of consultations and exams carried out and registered in the Macroactivity “31.00 – Health System of the MB - SSM”) were collected through the Federal Government Cost Information System (SIC) and the outputs (number of diagnostic service exams performed and medical consultations performed in the OH and in hospitals and/or by contracted physicians to the SSM) were obtained through the Navy Statistical Yearbook (ANEMAR), both referring to the 2021 financial year. Data analysis was carried out with the aid of the R software, which allowed obtaining the DEA model to be used. The results reveal the MO that were considered efficient (OH 1, OH-2, OH-3, OH-8 and OH-9) and, consequently, the benchmark for the MO considered inefficient (OH-4, OH-5, OH -6, OH-7 and OH-10). Keywords: Efficiency. Navy Cost System. Data Envelopment Analysis (DEA). Brazil’s Navy.