OBJECTIVES : This study aimed to assess the real costs of an angioplasty procedure in the service providers perspective using microcosting methodology.

METHODS : The analysis took place at two public teaching hospitals (A and B) in southern Brazil, accordingly to microcosting and Time-driven Activity Based-costing methods. First, angioplasty`s activity flow was described. This information enabled the data collection of the length of time spent per activity utilizing a Redcap© questionnaire. Next, each activity was related to hospital resources which were necessary for them to be carried out. The direct costs included salaries of health professionals, medications and consumables and indirect costs included maintenance expenses of equipment and installations.

RESULTS : From August to October 2017 a total of 40 patients was included in this study, 20 in each hospital. The median cost of angioplasty in hospital A was R$4,578.81 and in hospital B was R$3,155.95. In hospital A, 82% of this cost happened along the procedure and for hospital B this proportion was 97%. It can be explained because in hospital B patients spent in average 54 minutes before and after the procedure, and in hospital A this length of time sum 1154 minutes. Assessing the composition of the cost, the prothesis cost represents 72% of cost in hospital A and 81% in hospital B. The other two resources more expressive were structure (12%) and physicians (4%) in hospital A and consumables (10%) and physicians (4%) in hospital B.

CONCLUSIONS : This study allows to identify the opportunity to analyze the pre and post-angioplasty procedure orientation in Brazilian public system and the necessity of reviewing of prothesis and consumables purchasing processes in both hospitals. Besides that, these data may also serve as input for the economic evaluation in coronary artery disease.

This study was sponsored by the Ministry of Health/Brazil.