DATA ENVELOPMENT ANALYSIS AS A MANAGEMENT TOOL IN THE SUS AUDIT

Study objective: to discuss two applications of Data Envelopment Analysis in Hospitals and Municipalities, highlighting the possibilities and limitations of the methodology to support SUS Audit management processes.Methodology/approach: exploratory in nature with a qualitative approach, the methods adopted for the research seek to provide subsidies for the analysis of the feasibility of using the data envelopment analysis technique in operational audits of the SUS AUDIT.Originality and relevance: although a significant number of theoretical records on DEA in the health field were verified, only one study was found focused on the application of DEA in government audits. Main results: the results demonstrate DEA has the capacity to become an important tool in the SUS AUDIT strategy process, helping in the planning of health audits, identifying inefficient units, prioritizing audits, enabling greater support for the work of audit. Theoretical/methodological contributions: the results of data envelopment analysis (DEA) research are presented with the objective of promoting a joint analysis of variables discussed in the literature in the application of DEA in health services, and to discuss the possible limitations that may arise in the audit process, from the use of the technique, as well as the comparability of the findings.Social contributions to management: the adoption of tools for analyzing the resources used in health services can promote gains for the SUS, in addition to assisting in the efficiency of its management, enabling the optimization of services provided and the transparency of public accounts.