Joice Alves Cabral, Priscila de Castro Handem, Ana Paula Rodrigues Siqueira, Giovanni Nicola Umberto Italiano Colombini, Daniel Aragão Machado, Carlos Roberto Lyra da Silva, Alexander Itria, Thiago Louro, Andrea Alves de Andrade, Roberto Carlos Lyra da Silva
The direct cost of trabeculectomy was lower than the reimbursement from the SUS; however, the economic viability of the procedure did not automatically translate into timely access.
OBJECTIVE: To estimate the direct cost of trabeculectomy in a university hospital within the Brazilian Public Health System (SUS) and compare it to the reimbursement for the procedure.
METHOD: Documentary, retrospective, and quantitative study, with micro-costing based on Activity-Based Costing. Sixty-seven eligible medical records from 76 trabeculectomies performed between 2022 and 2024 were analyzed. Surgical materials and intraoperative medications were considered.
RESULTS: The average direct cost was R$ 388.32 per procedure, while the average amount actually billed to the SUS was R$ 602.25 per procedure. Suture threads accounted for 45% of the total cost, followed by intraoperative medications (28%) and consumables (27%). Persistence of the surgical waiting list and an increase in regulated waiting times were observed.
CONCLUSION: The direct cost of trabeculectomy was lower than the reimbursement from the SUS; however, the economic viability of the procedure did not automatically translate into timely access.