In Brazil, the number of patients dependent on renal replacement therapy, mainly hemodialysis, is progressive, generating concerns regarding its efficiency, since it covers procedures of high complexity and there is a lack of cost data, especially in Pernambuco.

Objective:

To describe the costs and determine the break-even point of the hemodialysis unit of the Hospital das Clínicas of Pernambuco in 2016.

Method:

Retrospective study of a single case of the type of cost description based on the variable costing method. The expenses with human resources, contracts with third-party services and investments were classified as fixed costs, variables were consumables, property maintenance, telephone and electric energy. To obtain the break-even point, the contribution margin was calculated.

Results and discussion:

The hemodialysis unit performed an annual total of 9,952 sessions, equivalent to an average of 829.33 sessions / month, with a monthly pass-through of the single health system of R $ 171,821.2. Of the total costs, 90.6% are fixed and 9.4% are variable Personnel expenses represent 85.19% of fixed costs and 77.16% of total cost. Among the variables, consumption materials total 93.17%, however, in the amount of total cost, this item represents only 8.78%. The contribution margin was R$ 134,537.69 and the break-even point in relation to total revenue equals R $ 457,352.79, generating a monthly deficit of R $ 223,615.28.

Conclusion:

The hemodialysis unit operates at levels below the break-even point. The total income obtained through the hemodialysis sessions performed based on the SUS table is not sufficient to cover the total cost nor is the contribution margin sufficient to cover the institution's costs and expenses and the result verified is negative.