TRUE UP SAVINGS EM SAÚDE: INOVAÇÃO E INTELIGÊNCIA ANALÍTICA PARA REDUÇÃO DE CUSTOS E OTIMIZAÇÃO ESTRATÉGICA NAS COMPRAS HOSPITALARES

This study analyzes the application of the True Up Savings methodology in medium- and large-scale hospitals, focusing on measuring actual savings and enhancing the analytical capacity of hospital procurement departments. The research aims to demonstrate the impact of this tool on process optimization, cost reduction, and the strengthening of contractual governance. It is an applied investigation with both quantitative and qualitative approaches, based on documentary research and the analysis of secondary data from audited financial reports, hospital performance indicators, and sector studies between 2019 and 2023. The sample included six hospitals, three in Brazil and three in the United States, selected for their data availability and history of using saving metrics. Results show that adopting True Up Savings generated average savings of 9.4% in Brazilian hospitals and 11.2% in U.S. hospitals, while also improving negotiation capacity and evidence-based decision-making. It is concluded that the methodology is adaptable to different contexts and levels of technological maturity and can be integrated into hospital management systems as a strategic component for financial and operational sustainability.