Mobile Emergency Care Service: direct costs for personnel, materials, medications and solutions

Abstract

Objective: To identify average direct costs of personnel, materials, medications and solutions required for pre-hospital care by the Mobile Emergency Care Service in a city in São Paulo. Method: A bottom-up microcosting by retrospective absorption in the form of a single case study. Data were collected from a sample of 380 Systematized Care Records for 2022. Costs were obtained by multiplying the time spent per professional by direct labor unit cost, adding input costs. Results: In Advanced Life Support teams, average direct costs for doctors and nurses were US$10.98, and for materials, medications and solutions, US$8.72, totaling US$19.70/service. In Basic Life Support teams, average direct costs for nursing technicians were US$1.11, and for materials, medications and solutions, US$2.10, totaling US$3.21/service. Conclusion: Mobile pre-hospital care costs can support strategic care and management decision-making, aiming at maintaining its financial and economic sustainability.