Alocação de recursos próprios pelos municípios mineiros na saúde pública

• Ano de defesa: 2016
• Autor(a) principal: Lima, Natália Mendes de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Uberlândia; Brasil; Programa de Pós-graduação em Ciências Contábeis
• Palavras-chave em Português: Ciências contábeis; Saúde pública; Municípios - Administração; Orçamento - Finanças públicas; Gastos públicos; Subfunção; Recursos próprios municipais; Public expenditure; Public health; Subfunction; Municipal own resources; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://repositorio.ufu.br/handle/123456789/18100; http://doi.org/10.14393/ufu.di.2016.619

Public health is an important budgetary expenditure, and the values aimed at this area have grown significantly over the years, especially at the municipal level, where the greatest evolution in participation through its own resources has been observed. Therefore, analyzing the profile of municipal spending on health resources is of utmost importance for the process of building and evaluating the system, making it possible to improve management and adequate distribution of resources. And in search of more information, the assumption of this study is that the subfunctioning of municipal own resources applied in health may allow to identify patterns, similarities, that, being characterized in relation to other attributes, can contribute to a better understanding of the health expenditure of this government sphere. Thus, the general objective of this study is to investigate the similarity in the allocation of own resources destined to the health function by the municipalities of Minas Gerais, in the period 2007 to 2013, by subfunction. For this, it was used the multivariate technique called cluster analysis. The results showed that there is a wide variability of the data, in all the studied subfunctions: 'Basic Care', 'Hospital and Outpatient Care', 'Prophylactic and Therapeutic Support', 'Sanitary Surveillance', 'Epidemiological Surveillance', 'Food and Nutrition' and 'Other Expenses'. Analyzing the variables selected to characterize the clusters, none of them were directly related to the municipal own resources expenditure by subfunction, indicating that these resources are attending to the particularities of each municipality and contributing to obtain practical results on the decentralization, while managing particularities. In addition, the results showed that municipal expenditure on own resources by subfunction may be, in itself, a variable to aid in the effective allocation of resources destined to municipal health.