RESUMO
OBJECTIVE: To analyze the costs of the surgical treatment of cutaneous carcinomas held in the Plastic Surgery service at a university hospital in patients of the Unified Health System (SUS). METHODS: we included seventy-one patients recorded their demographic and operation data. For analysis of direct costs we considered the period of patient hospitalization, including human and material costs. RESULTS: The average equipment cost per procedure was R$ 324.70, and the mean cost of hospital service, according to the table of SUS, was R$ 193.66. Thus, we obtained an average total cost of R$ 518.36 per procedure. However, the average amount refunded by the SUS per hospital procedure was R$ 429.19. CONCLUSION: Surgical treatment of cutaneous carcinomas generated for the hospital an average deficit of R$ 89.16 per procedure.
