Análise envoltória de dados (DEA) como instrumento de gestão na auditoria do SUS

Abstract

This study discusses two applications of Data Envelopment Analysis (DEA), highlighting the possibilities and limitations of the use of this methodology to subsidize the Auditory management of SUS (Unified Health System). In order to do that, we opted for the application of said methodology in Hospitals and Cities, because they are subjects susceptible to being audited by AUDITORIA/SUS/BA. DEA is a technique used to measure the efficiency of Decision-Making Units (DMU), it is also a very important method of monitoring public policies, because besides allowing the identification of inefficient use of the resources that are repassed to the many social area by the public management organizations, it can also assist the evaluation of generated resources. Therefore, it is a great tool that can be used by the public audit organizations, thus promoting Public Governance. As of the diagnosis of its application, the results obtained were compared to the State Audit Planning (PEA) held by AUDITORIA/SUS/BA, for the quadrennium 2020-2023. The results of this research showed that the DEA has the capacity of becoming an important tool in the strategic process of AUDITORIA of SUS, helping in the planning of audits in health, identifying inefficient units, prioritizing audits, enabling, a greater support to the audit works.