This article describes a case study on the economic feasibility and acquisition of a Computerized Campimetry device in a private eye health facility. Healthcare costs have increased significantly and good planning should involve analyzing these costs, using current information and making adequate forecasts for the future. Computerized campimetry is used for the diagnosis and monitoring of several eye diseases, especially those that affect peripheral vision, such as glaucoma. The research resulted in a new device, with significant innovations in relation to the main devices available on the market and at a lower cost. The objective is to evaluate the economic feasibility and calculate the costs of the visual field procedure, using a methodology to improve pricing. It is understood that economic feasibility and pricing are related to the structural decentralization of the hospital organization. In addition, it is important to highlight the engagement of all employees and doctors in carrying out the medical procedure. Considering the spread of fixed costs in view of the diversity of services provided, the data used were collected through analysis of management financial reports and interviews with employees. The proposed cost model methods identified a cost-benefit relationship. However, it was found that pricing is satisfactory and emphasizes the importance of monitoring and controlling fixed and variable costs within the institution. The results of the application of the proposed costing system are feasible and the institution considered to be the largest showed to have the best cost-benefit ratio, considering the spread of fixed costs in view of the diversity of services provided. Regarding the cost versus price ratio, profitable procedures were found, while others generated poor results or losses, emphasizing the need for cost control to evaluate services, to be used as a price guide in negotiations with health plans. The conclusion of the proposed model is applicable with advantages. As it contributes to the dissemination and use of cost information, it supports operational management and control and generates preponderant information in negotiations with service recipients.
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Alicia D. Pereira (2024) studied this question.
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