Public cost management in the Department of Health: A comparative study before and after Covid in a small municipality

Abstract

Including an internal policy in relation to cost management allows the manager to adopt effective strategies, including in the public sector. Thus, the present study aims to analyze the costs of the Health Department of a small municipality in order to enhance the use of resources in different scenarios. Thus, the study has as a basic question to identify the contribution of cost indicators in the management of the resources of the Health Department of a small municipality, including in times of pandemic crises. For data collection, interviews were conducted in a non-structured way, using a pre-defined agenda, with observation to identify the structure and functioning of the Secretariat, in addition to the use of accounting and health reports with physical-financial data. Therefore, based on the collection of information, it was possible to map the Secretariat's processes, determine the transfers and the allocation of resources to the respective activities, identifying the differences before and after Covid-19, the average revenue and expenditure per capita. It is found that cost management in the public sector needs more attention and that its importance stems from the need for efficiency in public administration, and management indicators help in decision making.

DOI:https://doi.org/10.56238/sevened2024.018-059