INFORMATION AND ITS USE IN HEALTH COST MANAGEMENT

Abstract

The objective of this article was to discuss the use of cost information as a tool for managing resources in public health. To this end, a literature review was carried out regarding information and costs for decision making, especially for public managers. It was found that the most important thing is to understand the concept of information, so that it is useful and timely to users. In addition, it was observed that users do not have a correct understanding of cost information, which makes decision making difficult. The subject deserves to be widely debated and empirical studies should be carried out in order to understand the current scenario of the usability of cost information by public health managers.