Objective: To analyze health care costs of patients with diabetes mellitus and hypertension, and to estimate the cost of medium complexity outpatient procedures, compared with the standard reimbursement values used in Brazil.
Materials and methods: We analyzed direct health costs in a public health reference unit in Recife/PE, in 2007. Costs were determined and allocated using the techniques of absorption costing and apportionment.
Results: Direct costs and the amount reimbursed by the SUS totaled R$ 4,855,291.82 and R$ 2.118.893,56, respectively. The greatest groups of expenditure were medications, with R$ 1,762,424.42 (36.3%), outsourced services, with R$ 996,637.82 (20.5%); and personnel, with R$ 978,096.10 (20.1%). All procedures had higher estimated costs than what is reimbursed by the SUS.
Conclusions: Drugs were associated with the highest health care costs, a considerable difference was observed between estimated costs and the amount reimbursed by the SUS.