CUSTOS DO CUIDADO À DOR MUSCULOESQUELÉTICA NA ESTRATÉGIA DE SAÚDE DA FAMÍLIA

Objective: To identify the activities performed within the Family Health Strategy and their direct costs for the treatment of individuals suffering from musculoskeletal pain. Methods: A cost analysis was conducted utilizing the activity-based costing method in Family Health Units in Florianópolis, considering the year 2019. Data collection involved reviewing relevant documents, conducting interviews, and performing direct observations to define the activities and identify the resources consumed, followed by analysis of the transparency portal to obtain the acquisition values. Results: Eleven distinct activities were identified within the health units, with the largest portion of costs being related to professional wages, followed by proportional consumption of consumables and equipment. The overall costs for these activities ranged from R$7.66 to R$59.20, while the expenditure on analgesic medications, calculated separately, averaged R$5.27 per user annually. Conclusion: This study provides unprecedented insights in the context of the Unified Health System, highlighting that the diverse range and integration of services provided, along with the low operational costs for managing musculoskeletal pain through the Family Health Strategy, position Brazil as a unique case. It is expected that these findings will contribute to optimizing the effectiveness and efficiency of the Unified Health System.