The objective of this text is to present and address the spending on medicines of the Brazilian Public Health System (SUS) from 2010 to 2016 in a budgetary perspective. The analysis was based on the budget execution of the Ministry of Health and the health departments of the states, the Federal...

The allocation of federal resources through parliamentary amendments (PA) to the Unified Health System (SUS) has been growing since the budget execution of these resources became mandatory, contributing to the reduction of the share of resources allocated to public health actions and services...

Objectives: The aim was to determine the direct impact of the COVID-19 pandemic on Spain's health budget. Methods: Budget impact analyses based on retrospective data from patients with suspected severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) admitted to a Spanish hospital between...

One of the most complex and sophisticated managerial tools is the profit centers based management. Promoting and using the profit centers based management in the Romanian companies represents a condition for the economic and commercial success. By its content, the profit centers based management...

The purpose of this text is to analyze the weight and the allocation of resources through parliamentary amendments in the federal budget to finance expenditures with public health services (ações e serviços públicos de saúde - ASPS) from 2015 to 2018. An exploratory and descriptive study of...

The last financial crisis revealed anomalies in corporate ability to face adverse economic conditions and fast exchange of new developments. Relying mostly on accounting data for budgetary cost control, the Management found that the data, although fiscally correct and valid for strategic...