<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.1 20151215//EN" "https://jats.nlm.nih.gov/publishing/1.1/JATS-journalpublishing1.dtd">
<article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" article-type="research-article" dtd-version="1.0" specific-use="sps-1.2" xml:lang="en">
  <front>
    <journal-meta>
      <journal-id journal-id-type="nlm-ta">Arq Bras Cardiol</journal-id>
      <journal-id journal-id-type="publisher-id">abc</journal-id>
      <journal-title-group>
        <journal-title>Arquivos Brasileiros de Cardiologia</journal-title>
        <abbrev-journal-title abbrev-type="publisher">Arq. Bras. Cardiol.</abbrev-journal-title>
      </journal-title-group>
      <issn pub-type="ppub">0066-782X</issn>
      <issn pub-type="epub">1678-4170</issn>
      <publisher>
        <publisher-name>Sociedade Brasileira de Cardiologia - SBC</publisher-name>
      </publisher>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="publisher-id" specific-use="scielo-v3">V7zHr49TbFT7DrFgQ5QSrRQ</article-id>
      <article-id pub-id-type="publisher-id" specific-use="scielo-v2">S0066-782X2015002100130</article-id>
      <article-id pub-id-type="publisher-id" specific-use="previous-pid">S0066-782X2015005050068</article-id>
      <article-id pub-id-type="doi">10.5935/abc.20150068</article-id>
      <article-categories>
        <subj-group subj-group-type="heading">
          <subject>Original Articles</subject>
        </subj-group>
      </article-categories>
      <title-group>
        <article-title>Cardiac Surgery Costs According to the Preoperative Risk in the Brazilian Public Health System</article-title>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <name>
            <surname>Titinger</surname>
            <given-names>David Provenzale</given-names>
          </name>
          <xref ref-type="aff" rid="aff01">1</xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Lisboa</surname>
            <given-names>Luiz Augusto Ferreira</given-names>
          </name>
          <xref ref-type="aff" rid="aff01">1</xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Matrangolo</surname>
            <given-names>Bruna La Regina</given-names>
          </name>
          <xref ref-type="aff" rid="aff01">1</xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Dallan</surname>
            <given-names>Luis Roberto Palma</given-names>
          </name>
          <xref ref-type="aff" rid="aff01">1</xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Dallan</surname>
            <given-names>Luis Alberto Oliveira</given-names>
          </name>
          <xref ref-type="aff" rid="aff01">1</xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Trindade</surname>
            <given-names>Evelinda Marramon</given-names>
          </name>
          <xref ref-type="aff" rid="aff01">1</xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Eckl</surname>
            <given-names>Ivone</given-names>
          </name>
          <xref ref-type="aff" rid="aff01">1</xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Kalil</surname>
            <given-names>Roberto</given-names>
            <suffix>Filho</suffix>
          </name>
          <xref ref-type="aff" rid="aff01">1</xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Mej&#237;a</surname>
            <given-names>Omar Asdr&#250;bal Vilca</given-names>
          </name>
          <xref ref-type="aff" rid="aff01">1</xref>
          <xref ref-type="corresp" rid="c01"/>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Jatene</surname>
            <given-names>Fabio Biscegli</given-names>
          </name>
          <xref ref-type="aff" rid="aff01"/>
        </contrib>
      </contrib-group>
      <aff id="aff01">
        <institution content-type="orgname">Universidade de S&#227;o Paulo</institution>
        <institution content-type="orgdiv1">Faculdade de Medicina</institution>
        <institution content-type="orgdiv2">Hospital das Cl&#237;nicas</institution>
        <addr-line>
          <named-content content-type="city">S&#227;o Paulo</named-content>
          <named-content content-type="state">SP</named-content>
        </addr-line>
        <country country="BR">Brazil</country>
        <institution content-type="original">Instituto do Cora&#231;&#227;o do Hospital das Cl&#237;nicas da Faculdade de Medicina da Universidade de S&#227;o Paulo, S&#227;o Paulo, SP &#8211; Brazil</institution>
        <institution content-type="normalized">Universidade de S&#227;o Paulo</institution>
      </aff>
      <author-notes>
        <corresp id="c01"><bold>Mailing Address: Omar Asdr&#250;bal Vilca Mej&#237;a,</bold> Instituto do Cora&#231;&#227;o, Segundo Bloco, Segundo Andar, Sala 11. Avenida Doutor En&#233;as de Carvalho Aguiar, 44 &#8211; Cerqueira C&#233;sar. Postal Code 05403-900, S&#227;o Paulo, SP &#8211; Brazil. E-mail: <email>omarvmejia@incor.usp.br</email>
				</corresp>
        <fn fn-type="con">
          <p>Author contributions</p>
          <p>Conception and design of the research:Titinger DP, Trindade EM, Mejia OAV, Jatene FB. Acquisition of data:Titinger DP, Matrangolo BR, Eckl I, Mejia OAV. Analysis and interpretation of the data:Titinger DP, Lisboa LAF, Dallan LAO, Trindade EM, Mejia OAV. Statistical analysis: Titinger DP, Trindade EM, Mejia OAV, Jatene FB. Writing of the manuscript:Titinger DP, Lisboa LAF, Matrangolo BR, Dallan LRP, Dallan LAO, Mejia OAV. Critical revision of the manuscript for intellectual content: Lisboa LAF, Dallan LAO, Trindade EM, Kalil Filho R, Mejia OAV, Jatene FB.</p>
        </fn>
        <fn fn-type="conflict">
          <p> Potential Conflict of Interest </p>
          <p>No potential conflict of interest relevant to this article was reported.</p>
        </fn>
      </author-notes>
      <pub-date pub-type="epub">
        <day>23</day>
        <month>06</month>
        <year>2015</year>
      </pub-date>
      <pub-date pub-type="collection">
        <month>08</month>
        <year>2015</year>
      </pub-date>
      <volume>105</volume>
      <issue>2</issue>
      <fpage>130</fpage>
      <lpage>138</lpage>
      <history>
        <date date-type="received">
          <day>30</day>
          <month>10</month>
          <year>2014</year>
        </date>
        <date date-type="rev-recd">
          <day>23</day>
          <month>03</month>
          <year>2015</year>
        </date>
        <date date-type="accepted">
          <day>24</day>
          <month>03</month>
          <year>2015</year>
        </date>
      </history>
      <permissions>
        <license license-type="open-access" xlink:href="http://creativecommons.org/licenses/by/4.0/">
          <license-p>This is an Open Access article distributed under the terms of the Creative Commons Attribution Non-Commercial License which permits unrestricted non-commercial use, distribution, and reproduction in any medium, provided the original work is properly cited.</license-p>
        </license>
      </permissions>
      <abstract>
        <title>Abstract</title>
        <sec>
          <title>Background:</title>
          <p>Heart surgery has developed with increasing patient complexity.</p>
        </sec>
        <sec>
          <title>Objective:</title>
          <p>To assess the use of resources and real costs stratified by risk factors of patients submitted to surgical cardiac procedures and to compare them with the values reimbursed by the Brazilian Unified Health System (SUS).</p>
        </sec>
        <sec>
          <title>Method:</title>
          <p>All cardiac surgery procedures performed between January and July 2013 in a tertiary referral center were analyzed. Demographic and clinical data allowed the calculation of the value reimbursed by the Brazilian SUS. Patients were stratified as low, intermediate and high-risk categories according to the EuroSCORE. Clinical outcomes, use of resources and costs (real costs versus SUS) were compared between established risk groups.</p>
        </sec>
        <sec>
          <title>Results:</title>
          <p>Postoperative mortality rates of low, intermediate and high-risk EuroSCORE risk strata showed a significant linear positive correlation (EuroSCORE: 3.8%, 10%, and 25%; p &lt; 0.0001), as well as occurrence of any postoperative complication EuroSCORE: 13.7%, 20.7%, and 30.8%, respectively; p = 0.006). Accordingly, length-of-stay increased from 20.9 days to 24.8 and 29.2 days (p &lt; 0.001). The real cost was parallel to increased resource use according to EuroSCORE risk strata (R$ 27.116,00 &#177; R$ 13.928,00 versus R$ 34.854,00 &#177; R$ 27.814,00 versus R$ 43.234,00 &#177; R$ 26.009,00, respectively; p &lt; 0.001). SUS reimbursement also increased (R$ 14.306,00 &#177; R$ 4.571,00 versus R$ 16.217,00 &#177; R$ 7.298,00 versus R$ 19.548,00 &#177; R$935,00; p &lt; 0.001). However, as the EuroSCORE increased, there was significant difference (p &lt; 0.0001) between the real cost increasing slope and the SUS reimbursement elevation per EuroSCORE risk strata.</p>
        </sec>
        <sec>
          <title>Conclusion:</title>
          <p>Higher EuroSCORE was related to higher postoperative mortality, complications, length of stay, and costs. Although SUS reimbursement increased according to risk, it was not proportional to real costs.</p>
        </sec>
      </abstract>
      <kwd-group xml:lang="en">
        <title>Keywords</title>
        <kwd>Cardiac Surgical Procedures / economics</kwd>
        <kwd>Hospital Costs</kwd>
        <kwd>Unified Health System</kwd>
        <kwd>Risk Groups</kwd>
        <kwd>Preoperative Care</kwd>
        <kwd>Hospital Mortality</kwd>
        <kwd>Morbidity</kwd>
      </kwd-group>
      <counts>
        <fig-count count="10"/>
        <table-count count="6"/>
        <equation-count count="0"/>
        <ref-count count="25"/>
        <page-count count="9"/>
      </counts>
    </article-meta>
  </front>
  <body>
    <sec sec-type="intro">
      <title>Introduction</title>
      <p>During the last four decades, cardiac surgery has developed with the increase in complex procedures in progressively critically-ill patients<xref ref-type="bibr" rid="B01">1</xref>. Evidence shows that this scenario proportionally increases with morbimortality and hospital costs<xref ref-type="bibr" rid="B02">2</xref><sup>,</sup><xref ref-type="bibr" rid="B03">3</xref>.</p>
      <p>In Brazil, most of the highly complex procedures are performed with funding from the Unified Health System (SUS). This system is responsible for 80% of CABG surgeries performed in the country<xref ref-type="bibr" rid="B04">4</xref>. The reimbursement for hospitals that belong to SUS uses SUS own price list for the Hospitalization Authorization (AIH). The payment of this value is little yielding in its composition and may not reflect correct fund allocation that correspond to the Actual Cost (AC) of the procedure<xref ref-type="bibr" rid="B05">5</xref>. Thus, the AIH paid by SUS for the procedure may have no direct association with patient severity.</p>
      <p>An unequal association between the AC of these procedures and SUS reimbursement may discourage hospital care provided to high-risk surgical patients, which are the cases that would benefit the most from these procedures<xref ref-type="bibr" rid="B06">6</xref>.</p>
      <p>On the other hand, international guidelines advise about the use of risk scores to identify patients at higher risk of morbimortality<xref ref-type="bibr" rid="B07">7</xref>. In Brazil, the EuroSCORE is the most used model and the only one that has been validated in significant samples<xref ref-type="bibr" rid="B08">8</xref>.</p>
      <p>The objective of this study was to evaluate the use of resources by risk group, comparing the AC of cardiovascular procedures with SUS reimbursement in a hospital.</p>
    </sec>
    <sec sec-type="methods">
      <title>Methods</title>
      <sec>
        <title>Sample</title>
        <p>A prospective observational study carried out at the Cardiovascular Surgery Division and SUS Billing Unit of Instituto do Cora&#231;&#227;o do Hospital das Cl&#237;nicas da Faculdade de Medicina da Universidade de S&#227;o Paulo (InCor-HC/FMUSP) (Heart Institute of the Faculty of Medicine, University of S&#227;o Paulo (InCor-HC / USP)).</p>
        <p>Data from consecutive patients were obtained from the institution&#8217;s database (SI3). All demographic data that could identify patients were removed. Clinical data and use of resources were exported to an Excel spreadsheet for analysis. By cross-checking patients&#8217; data with the registry of the participating units, it was verified that there were no errors and no patients loss due to lack of data.</p>
      </sec>
      <sec>
        <title>Inclusion and exclusion criteria</title>
        <p>The inclusion criteria were: adult patients consecutively operated between January and July 2013, in the elective, urgent or emergency mode, at the Cardiovascular Surgery Division of InCor-HC/FMUSP.</p>
        <p>Patients not hospitalized by SUS were excluded from the study.</p>
      </sec>
      <sec>
        <title>Data collection, definition and organization</title>
        <p>Data were collected prospectively in the electronic medical file system of InCor-HC/FMUSP (SI3). After exporting data to a single worksheet in Excel and removal of demographic data that could identify patients, this worksheet was adapted to take into account all the variables described in the first EuroSCORE model (additive version)<xref ref-type="bibr" rid="B09">9</xref>. All definitions assigned to variables by EuroSCORE were accomplished, together with their values, according to their relevance to the death event.</p>
        <p>Therefore, after calculating the value of the variables in each patient, the patients were classified according to the risk groups established by the model. In addition to the clinical and laboratory variables included in the EuroSCORE, the economic variables were considered. The total value of AC included fixed and variable costs per patient. The AC was calculated by analysis of variable costs accounted by the micro-costing methodology<xref ref-type="bibr" rid="B10">10</xref> and by the full costing method for the fixed costs. The mean unit cost of each material item and medications was estimated from the purchases of these items during this period, being considered, in each category, the individual units costs. The mean unit cost of each diagnostic service, daily hospital stay costs or therapy was estimated by total inclusion of fixed costs (pro-rata of general consumption fixed costs &#8211; water, electricity and telephone, auxiliary services &#8211; maintenance contracts, cleaning services, air conditioning, etc., and administrative services) from the cost centers, divided by unit of produced outcome. Thus, we considered the quantitative variables ICU length of stay (days), hospitalization length of stay (days) and time of orotracheal intubation (hours). Similarly, it was considered the total value of SUS reimbursement, adding hospital service, professional service, ICU and compatible materials.</p>
        <p>The primary outcomes were in-hospital mortality and morbidity (cerebrovascular accident, Renal Replacement Therapy - RRT, pneumonia, atrial fibrillation, mediastinitis/osteomyelitis and reoperation for bleeding). The definitions of the study variables outside the EuroSCORE were taken from the glossary of the American Heart Association<xref ref-type="bibr" rid="B11">11</xref>. All patients were followed until hospital discharge.</p>
      </sec>
      <sec>
        <title>Statistical analysis</title>
        <p>Continuous variables were expressed as mean &#177; standard deviation or median, and categorical variables as percentages. Logistic regression analysis for the hospital morbidity and mortality outcome was performed by using the value provided by EuroSCORE for each patient. Patients were subdivided by the EuroSCORE as low (1-4), intermediate (5-7), and high (&#8805; 8) risk.</p>
        <p>The three categories were analyzed to highlight the differences related to the morbimortality, resource use, AC and SUS reimbursement. Variable distribution was tested for normality using the Kolmogorov-Smirnov test. Variables with normal distribution were compared between the risk categories using analysis of variance. Paired comparisons were corrected using the Bonferroni-Dunn test.</p>
        <p>Student&#8217;s <italic>t</italic> test was used for parametric distributions, and the Mann-Whitney and Kruskal-Wallis tests were used for non-parametric distributions. Categorical variables were compared using Pearson&#8217;s chi-square test. The null hypothesis was rejected when p &lt; 5% (p &lt; 0.05). This study made a comparison, in the &#8220;real world&#8221;, between the mean costs of the risk categories, reducing the possibility of bias in patient selection<xref ref-type="bibr" rid="B12">12</xref>. The analysis was performed using the Statistical Package for the Social Sciences (SPSS) software, version 20.0.0 (Chicago, IL).</p>
      </sec>
      <sec>
        <title>Ethics and Consent Form</title>
        <p>This study was approved by the Ethics Committee for Analysis of Research Projects (CAPPesq) HC/FMUSP, under number 1575, being exempt from the need to use the Free and Informed Consent form, due to the use of analysis of non-identified data only.</p>
      </sec>
    </sec>
    <sec sec-type="results">
      <title>Results</title>
      <sec>
        <title>Sample</title>
        <p>The characteristics of patients in the different risk groups are shown in <xref ref-type="table" rid="t01">Table 1</xref>. The low-risk group consisted of 131 (34%) patients, the intermediate risk group, of 150 (39%) and the high-risk group of 104 (27 %) patients. There were significant differences in EuroSCORE means according to the risk group: 2.91 &#177; 1.03, 5.89 &#177; 0.84 and 10.32 &#177; 2.6 in the lower, intermediate and high-risk categories, respectively. The mean age was 61 &#177; 12.29 years.</p>
        <table-wrap id="t01">
          <label>Table 1</label>
          <caption>
            <title>Patient characteristics</title>
          </caption>
          <table frame="hsides" rules="groups">
            <thead>
              <tr>
                <th align="left">Characteristics</th>
                <th align="center">Sample (n = 385)</th>
                <th align="center">Low Risk (n = 131)</th>
                <th align="center">Intermediate Risk (n = 150)</th>
                <th align="center">High Risk (n = 104)</th>
                <th align="center">p</th>
              </tr>
            </thead>
            <tbody>
              <tr>
                <td align="left">Age</td>
                <td align="center">61 &#177; 12.3</td>
                <td align="center">56.1 &#177; 10.3</td>
                <td align="center">61.2 &#177; 12.5</td>
                <td align="center">65.3 &#177; 12.5</td>
                <td align="center">&lt; 0.001<xref ref-type="table-fn" rid="TFN02">*</xref>
								</td>
              </tr>
              <tr>
                <td align="left">Female gender</td>
                <td align="center">160 (41.6)</td>
                <td align="center">48 (36.6)</td>
                <td align="center">69 (46)</td>
                <td align="center">43 (41.3)</td>
                <td align="center">0.28</td>
              </tr>
              <tr>
                <td align="left">EuroSCORE</td>
                <td align="center">6.1 &#177; 3.3</td>
                <td align="center">2.9 &#177; 1</td>
                <td align="center">5.9 &#177; 0.8</td>
                <td align="center">10.3 &#177; 2.6</td>
                <td align="center">&lt; 0.001<xref ref-type="table-fn" rid="TFN02">*</xref>
								</td>
              </tr>
              <tr>
                <td align="left">Creatinine &gt; 2mg/dL</td>
                <td align="center">39 (10.1)</td>
                <td align="center">2 (1.5)</td>
                <td align="center">11 (7.3)</td>
                <td align="center">26 (25)</td>
                <td align="center">&lt; 0.001<xref ref-type="table-fn" rid="TFN04">&#135;</xref>
								</td>
              </tr>
              <tr>
                <td align="left">Ejection fraction &lt; 30%</td>
                <td align="center">32 (8.3)</td>
                <td align="center">7 (5.3)</td>
                <td align="center">16 (10.7)</td>
                <td align="center">9 (8.7)</td>
                <td align="center">0.27</td>
              </tr>
              <tr>
                <td align="left">Recent Infarction</td>
                <td align="center">42 (10.9)</td>
                <td align="center">7 (5.3)</td>
                <td align="center">18 (12)</td>
                <td align="center">17 (16.3)</td>
                <td align="center">0.012<xref ref-type="table-fn" rid="TFN03">&#8224;</xref>
								</td>
              </tr>
              <tr>
                <td align="left">Reoperation</td>
                <td align="center">68 (17.7)</td>
                <td align="center">5 (3.8)</td>
                <td align="center">25 (16.7)</td>
                <td align="center">38 (36.5)</td>
                <td align="center">&lt; 0.001<xref ref-type="table-fn" rid="TFN02">*</xref>
								</td>
              </tr>
              <tr>
                <td align="left">CABG</td>
                <td align="center">188 (48.8)</td>
                <td align="center">78 (59.5)</td>
                <td align="center">78 (52)</td>
                <td align="center">32 (30.8)</td>
                <td align="center">&lt; 0.001<xref ref-type="table-fn" rid="TFN04">&#135;</xref>
								</td>
              </tr>
              <tr>
                <td align="left">HVS</td>
                <td align="center">173 (44.9)</td>
                <td align="center">50 (38.2)</td>
                <td align="center">63 (42)</td>
                <td align="center">60 (57.7)</td>
                <td align="center">0.002<xref ref-type="table-fn" rid="TFN04">&#135;</xref>
								</td>
              </tr>
              <tr>
                <td align="left">CABG + HVS</td>
                <td align="center">21 (5.5)</td>
                <td align="center">3 (2.3)</td>
                <td align="center">7 (4.7)</td>
                <td align="center">11 (10.6)</td>
                <td align="center">0.007<xref ref-type="table-fn" rid="TFN04">&#135;</xref>
								</td>
              </tr>
              <tr>
                <td align="left">Others (Not CABG + HVS)</td>
                <td align="center">3 (0.8)</td>
                <td align="center">0</td>
                <td align="center">1 (0.7)</td>
                <td align="center">2 (1.9)</td>
                <td align="center">0.28</td>
              </tr>
              <tr>
                <td align="left">Urgency / Emergency</td>
                <td align="center">17 (4.4)</td>
                <td align="center">2 (1.5)</td>
                <td align="center">6 (4)</td>
                <td align="center">9 (8.7)</td>
                <td align="center">0.014<xref ref-type="table-fn" rid="TFN04">&#135;</xref>
								</td>
              </tr>
              <tr>
                <td align="left">Events</td>
                <td align="center">38 (9.9)</td>
                <td align="center">0</td>
                <td align="center">4 (2.7)</td>
                <td align="center">34 (32.7)</td>
                <td align="center">&lt; 0.001<xref ref-type="table-fn" rid="TFN04">&#135;</xref>
								</td>
              </tr>
            </tbody>
          </table>
          <table-wrap-foot>
            <fn id="TFN01">
              <p>The item &#8220;events&#8221; includes at least one of the following situations prior to surgery: intra-aortic balloon, cardiogenic shock, ventricular tachycardia or fibrillation, orotracheal intubation, acute renal failure, use of inotropic drugs and cardiac massage.</p>
            </fn>
            <fn id="TFN02">
              <label>*</label>
              <p>Significant difference between all risk groups;</p>
            </fn>
            <fn id="TFN03">
              <label>&#8224;</label>
              <p>significant difference between the low/intermediate risk groups and the high-risk group;</p>
            </fn>
            <fn id="TFN04">
              <label>&#135;</label>
              <p>significant difference between the low-risk group and the intermediate/high risk group. CABG: coronary-artery bypass grafting; HVS: heart valve surgery.</p>
            </fn>
          </table-wrap-foot>
        </table-wrap>
      </sec>
      <sec>
        <title>Clinical outcomes and resource use</title>
        <p>The clinical outcomes and resource use are shown in <xref ref-type="table" rid="t02">Table 2</xref>. The EuroSCORE was associated with death (p &lt; 0.0001) and showed good calibration (p = 0.9744) in the Hosmer-Lemeshow test. Nevertheless, this model was associated with morbimortality (p &lt; 0.0001) and also showed good calibration (p = 0.2221) in the Hosmer-Lemeshow test. Mortality, morbidity and morbimortality of 11.26, 21.41 and 27.15% were observed, respectively. There was 3.82% of mortality in low risk, 10% in intermediate risk and 25% in high risk (<xref ref-type="fig" rid="f01">Figure 1</xref>). The low-risk group had the lowest percentage of deaths, which increased with the risk increase (p &lt; 0.0001). There was 13.74% of morbidity in low risk, 20.67% in intermediate risk and 30.77% in the high risk. The low-risk group had a lower percentage of complications, which increased with the risk increase (p = 0.0063). There was 3.1% of RST in the low-risk, 1.3% in intermediate-risk and 8.7% in the high-risk group. The low-risk and intermediate-risk groups had the lowest percentage of RST, and the high-risk group had the highest percentage (p = 0.003). While one can observe that, regarding the length of stay, the high-risk group showed no significant difference compared to the intermediate risk, the low-risk group had a significantly lower value than the groups at high and intermediate risk. In the analysis of ICU length of stay, we observed that the low-risk group had significantly lower value than the groups with intermediate and high risk, and the group with intermediate risk had a significantly lower value than the high-risk group.</p>
        <table-wrap id="t02">
          <label>Table 2</label>
          <caption>
            <title>Clinical outcomes and resource utilization</title>
          </caption>
          <table frame="hsides" rules="groups">
            <thead>
              <tr>
                <th align="left">Variable</th>
                <th align="center">Sample (n = 385)</th>
                <th align="center">Low risk (n = 131)</th>
                <th align="center">Intermediate risk (n = 150)</th>
                <th align="center">High risk (n = 104)</th>
                <th align="center">p</th>
              </tr>
            </thead>
            <tbody>
              <tr>
                <td align="left">Mortality</td>
                <td align="center">56 (14.5)</td>
                <td align="center">5 (3.8)</td>
                <td align="center">15 (10)</td>
                <td align="center">26 (25)</td>
                <td align="center">&lt; 0.001<xref ref-type="table-fn" rid="TFN05">*</xref>
								</td>
              </tr>
              <tr>
                <td align="left">Morbidity</td>
                <td align="center">81 (21)</td>
                <td align="center">18 (13.7)</td>
                <td align="center">31 (20.7)</td>
                <td align="center">32 (30.8)</td>
                <td align="center">0.004<xref ref-type="table-fn" rid="TFN05">*</xref>
								</td>
              </tr>
              <tr>
                <td align="left">CVA</td>
                <td align="center">1 (0.3)</td>
                <td align="center">1 (0.8)</td>
                <td align="center">0</td>
                <td align="center">0</td>
                <td align="center">0.61</td>
              </tr>
              <tr>
                <td align="left">Atrial fibrillation</td>
                <td align="center">30 (7.8)</td>
                <td align="center">6 (4.6)</td>
                <td align="center">15 (10)</td>
                <td align="center">9 (8.7)</td>
                <td align="center">0.22</td>
              </tr>
              <tr>
                <td align="left">RRT</td>
                <td align="center">15 (3.9)</td>
                <td align="center">4 (3.1)</td>
                <td align="center">2 (1.3)</td>
                <td align="center">9 (8.7)</td>
                <td align="center">0.003<xref ref-type="table-fn" rid="TFN05">*</xref>
								</td>
              </tr>
              <tr>
                <td align="left">Pneumonia</td>
                <td align="center">12 (3.1)</td>
                <td align="center">4 (3.1)</td>
                <td align="center">3 (2)</td>
                <td align="center">5 (4.8)</td>
                <td align="center">0.46</td>
              </tr>
              <tr>
                <td align="left">Reoperation x Bleeding</td>
                <td align="center">17 (4.4)</td>
                <td align="center">5(3.8)</td>
                <td align="center">4 (2.7)</td>
                <td align="center">8 (7.7)</td>
                <td align="center">0.15</td>
              </tr>
              <tr>
                <td align="left">OTI&gt;24h</td>
                <td align="center">22 (5.7)</td>
                <td align="center">3 (2.3)</td>
                <td align="center">9 (6)</td>
                <td align="center">10 (9.6)</td>
                <td align="center">0.055</td>
              </tr>
              <tr>
                <td align="left">Time of ICU</td>
                <td align="center">8.3 &#177; 10.1 days</td>
                <td align="center">5.6 &#177; 5.9 days</td>
                <td align="center">8.1 &#177; 10.4 days</td>
                <td align="center">11.9 &#177; 12.6 days</td>
                <td align="center">&lt; 0.001<xref ref-type="table-fn" rid="TFN07">&#135;</xref>
								</td>
              </tr>
              <tr>
                <td align="left">Hospital length of stay</td>
                <td align="center">25 &#177; 17days</td>
                <td align="center">21 &#177; 13.2days</td>
                <td align="center">25 &#177; 13.25 days</td>
                <td align="center">29 &#177; 16.3days</td>
                <td align="center">&lt; 0.001<xref ref-type="table-fn" rid="TFN06">&#8224;</xref>
								</td>
              </tr>
            </tbody>
          </table>
          <table-wrap-foot>
            <fn id="TFN05">
              <label>*</label>
              <p>Significant difference between low / intermediate risk and high risk groups.</p>
            </fn>
            <fn id="TFN06">
              <label>&#8224;</label>
              <p>Significant difference between the low risk and intermediate / high risk groups.</p>
            </fn>
            <fn id="TFN07">
              <label>&#135;</label>
              <p>Significant difference between all risk groups. CVA: cerebrovascular accident; RRT: renal replacement therapy; OTI: orotracheal intubation; ICU: intensive care unit.</p>
            </fn>
          </table-wrap-foot>
        </table-wrap>
        <fig id="f01">
          <label>Figure 1</label>
          <caption>
            <title>In-hospital outcomes of morbidity, mortality and renal replacement therapy (RRT) by risk groups, according to the EuroSCORE</title>
          </caption>
          <graphic xlink:href="1678-4170-abc-105-02-0130-50068-gf01.jpg"/></fig>
      </sec>
      <sec>
        <title>SUS reimbursement and actual cost</title>
        <p>Risk groups differed in relation to the total value of the SUS reimbursement (low risk: R$ 14.306,00 &#177; R$ 4.571,00; intermediate risk: R$ 16.115,00 &#177; R$ 7.381,00, and high risk: R$ 19.548,00 &#177; R$ 9.355,00, p &lt; 0.001), being higher in higher risk categories. Still, regarding the AC, the low risk group (R$ 27.116,00 &#177; R$ 13.928,00) showed a significantly lower value than the other groups, and the intermediate risk group had a significantly lower value than the high group risk (R$ 34,854.00 &#177; R$ 27,814.00 &amp; R$ 43.234,00 &#177; R$ 26.009,00 &#177; R) (<xref ref-type="fig" rid="f02">Figure 2</xref>).</p>
        <fig id="f02">
          <label>Figure 2</label>
          <caption>
            <title>Total value of actual costs and the Unified Health System (SUS) reimbursement for risk groups, according to EuroSCORE.</title>
          </caption>
          <graphic xlink:href="1678-4170-abc-105-02-0130-50068-gf02.jpg"/></fig>
        <p>However, when we analyze the risk groups for specific values of SUS reimbursement, we found some discrepancies not demonstrated in the total sample (<xref ref-type="fig" rid="f03">Figure 3</xref>). In reimbursement for hospital services, even if the high-risk group had significantly higher value than the low and intermediate-risk groups, the low-risk group showed no significant difference in relation to the intermediate risk group. Similarly, in relation to reimbursement for professional services, the low-risk group showed no significant difference in relation to the intermediate-risk group, although there was a lower significant difference in relation to the high-risk group.</p>
        <p>In this item, the intermediate and high-risk groups were not significantly different. Similarly, on the reimbursement for the cost of materials, even if the high-risk group had significantly higher value than the low and intermediate-risk groups, the low risk group showed no significant difference in relation to the intermediate risk. Only in the reimbursement assessment for the ICU costs, the low-risk group had significantly lower value than the groups with intermediate and high risk, and the group with intermediate risk had a significantly lower value than the high-risk group.</p>
        <fig id="f03">
          <label>Figure 3</label>
          <caption>
            <title>Detailed values of the of the Unified Health System (SUS) reimbursement for cardiovascular procedures by risk groups, according to EuroSCORE. Materials: reimbursement for cost of materials (excluding drugs); ICU costs: reimbursement for the intensive care unit services; Prof Serv: reimbursement for professional services; Hosp Serv: reimbursement for hospital services</title>
          </caption>
          <graphic xlink:href="1678-4170-abc-105-02-0130-50068-gf03.jpg"/></fig>
        <p>However, when we discriminately analyze the items established for the AC calculation (<xref ref-type="fig" rid="f04">Figure 4</xref>), we can observe a significant difference as the risk increases by EuroSCORE.</p>
        <p>To confirm this, a logistic regression model was created for the SUS reimbursement value <italic>versus</italic> EuroSCORE (p &lt; 0.0001):</p>
        <fig id="f04">
          <label>Figure 4</label>
          <caption>
            <title>Detailed values of the actual costs for cardiovascular procedures by risk groups, according to the EuroSCORE. Items: includes the actual value of the materials and drugs; ICU: intensive care unit</title>
          </caption>
          <graphic xlink:href="1678-4170-abc-105-02-0130-50068-gf04.jpg"/></fig>
        <p>11371 + 839.14*EuroSCORE</p>
        <p>It was also a model for the AC value <italic>versus</italic> EuroSCORE (p &lt; 0.0001):</p>
        <p>18831 + 2577.69*EuroSCORE</p>
        <p>Thus, with the estimates obtained from EuroSCORE (<xref ref-type="table" rid="t03">Table 3</xref>), the greater the patient risk, the greater the difference between the AC and the SUS reimbursement value.</p>
        <table-wrap id="t03">
          <label>Table 3</label>
          <caption>
            <title>Estimates obtained from the regression models for reimbursement by the Unified Health System (SUS) and the actual cost (AC), according to the EuroSCORE value.</title>
          </caption>
          <table frame="hsides" rules="groups">
            <thead>
              <tr>
                <th align="left">EuroSCORE</th>
                <th align="center">SUS (R$)</th>
                <th align="center">AC (R$)</th>
                <th align="center">Difference (R$)</th>
              </tr>
            </thead>
            <tbody>
              <tr>
                <td align="left">0</td>
                <td align="center">11,371.00</td>
                <td align="center">18,831.00</td>
                <td align="center">-7,460.00</td>
              </tr>
              <tr>
                <td align="left">2</td>
                <td align="center">13,049.28</td>
                <td align="center">23,986.38</td>
                <td align="center">-10,937.10</td>
              </tr>
              <tr>
                <td align="left">4</td>
                <td align="center">14,727.56</td>
                <td align="center">29,141.76</td>
                <td align="center">-14,414.20</td>
              </tr>
              <tr>
                <td align="left">6</td>
                <td align="center">16,405.84</td>
                <td align="center">34,297.14</td>
                <td align="center">-17,891.30</td>
              </tr>
              <tr>
                <td align="left">8</td>
                <td align="center">18,084.12</td>
                <td align="center">39,452.52</td>
                <td align="center">-21,368.40</td>
              </tr>
              <tr>
                <td align="left">10</td>
                <td align="center">19,762.40</td>
                <td align="center">44,607.90</td>
                <td align="center">-24,845.50</td>
              </tr>
              <tr>
                <td align="left">12</td>
                <td align="center">21,440.68</td>
                <td align="center">49,763.28</td>
                <td align="center">-28,322.60</td>
              </tr>
              <tr>
                <td align="left">14</td>
                <td align="center">23,118.96</td>
                <td align="center">54,918.66</td>
                <td align="center">-31,799.70</td>
              </tr>
              <tr>
                <td align="left">16</td>
                <td align="center">24,797.24</td>
                <td align="center">60,074.04</td>
                <td align="center">-35,276.80</td>
              </tr>
              <tr>
                <td align="left">18</td>
                <td align="center">26,475.52</td>
                <td align="center">65,229.42</td>
                <td align="center">-38,753.90</td>
              </tr>
            </tbody>
          </table>
          <table-wrap-foot>
            <fn id="TFN08">
              <p>(R$) Values in Brazilian reais.</p>
            </fn>
          </table-wrap-foot>
        </table-wrap>
      </sec>
    </sec>
    <sec sec-type="discussion">
      <title>Discussion</title>
      <p>Being a reference only in simple procedures should not give credit to an institution that does not make any effort to treat critically-ill patients that need complex surgeries. With an aging population and increasing life expectancy<xref ref-type="bibr" rid="B13">13</xref>, a larger population of frail patients is referred for cardiovascular procedures and improved quality of life. Evidence shows that critical patients are those that benefit the most from cardiovascular procedures, even if they have higher cost and morbimortality risk<xref ref-type="bibr" rid="B14">14</xref>.</p>
      <p>This would explain why surgeons and hospitals that accept to operate more severe patients can have higher costs and greater morbimortality<xref ref-type="bibr" rid="B15">15</xref><sup>,</sup><xref ref-type="bibr" rid="B16">16</xref>. The use of risk scores allows the correction of the results according to patient severity for a more stringent cost-effectiveness analysis<xref ref-type="bibr" rid="B17">17</xref>. In Brazil, the most widely used risk model in cardiovascular surgery for outcome adjustment is the EuroSCORE<xref ref-type="bibr" rid="B18">18</xref><sup>-</sup><xref ref-type="bibr" rid="B22">22</xref>. Our study confirmed the direct association of the EuroSCORE with increased mortality and morbimortality.</p>
      <p>SUS performs the majority of cardiovascular surgeries in Brazil, treating primarily patients with more unfavorable socioeconomic conditions. At InCor-HC/FMUSP, the number of cardiovascular surgeries by SUS corresponds to approximately 80% of the total. It is important to mention that the government allocates to the public health in Brazil a total of US$ 157.00 per inhabitant/year (I/Y). This is in sharp contrast with public health spending in Germany (US$ 3.521,00 I/Y), Canada (US$ 2.823,00 I/Y), United States (US$ 2.725,00 I/Y), Portugal (US$ 1,850,00 I/Y), Chile (US$ 720,00 I/Y), Argentina (US$ 380,00 I/Y) and Costa Rica (US$ 378,00 I/Y)<xref ref-type="bibr" rid="B06">6</xref>. We know that the value of public spending in the US is an emblematic example of a system segmented for the poor (<italic>Medicaid</italic>), elderly (<italic>Medicare</italic>) and war veterans (about 66 million of inhabitants), while Brazil is the source of funding for approximately 160 million of inhabitants<xref ref-type="bibr" rid="B23">23</xref>.</p>
      <p>A publication on patients undergoing aortic valve replacement in the United States showed a direct correlation between the risk increase of patients and increased morbimortality and costs<xref ref-type="bibr" rid="B14">14</xref>. In Brazil, a study published by Instituto Dante Pazzanese de Cardiologia<xref ref-type="bibr" rid="B05">5</xref> (Dante Pazzanese Institute of Cardiology) showed that the cost of coronary artery bypass surgery (primary, isolated and elective) is lower than the reimbursement supplied by SUS, showing that the mean cost of surgery was R$ 6.990,00 and the amount paid was R$ 5.551.41. These values are different from those found in our analysis, upon which the variety of procedures performed, including emergency care, the progressive worsening of the patients over time, and the current adjustment of costs and SUS reimbursement may have influenced.</p>
      <p>This cost discrepancy has made university and philanthropic hospitals, and even private hospitals with social security-funded care suspend medical care due to accumulated debt. All this can worsen considering the global trend of increased high-risk patients referred to undergo cardiovascular procedures.</p>
      <p>In this study, it was shown that AC increases progressively when the preoperative risk of the patient increases. Although the SUS reimbursement also increases with the patient&#8217;s risk, it is disproportionate to the AC, and this increases as the patient&#8217;s risk increases. This scenario could influence the selection of patients operated in SUS-funded hospitals. Unquestionably, the ideal would be that SUS-funded hospitals be reimbursed by an amount equivalent to the AC. However, the minimum to be done is a reimbursement proportional to the AC. In the current context and for the same budget, that would be to pay less for low-risk surgeries and more for higher-risk surgeries, according to what we call risk adjusted reimbursement (<xref ref-type="fig" rid="f05">Figure 5</xref>). Therefore, for each EuroSCORE unit increase, there will be a fairer amount to be reimbursed by SUS.</p>
      <fig id="f05">
        <label>Figure 5</label>
        <caption>
          <title>Unified Health System (SUS) reimbursement increase, actual cost (AC) and risk adjusted reimbursement, according to the EuroSCORE value</title>
        </caption>
        <graphic xlink:href="1678-4170-abc-105-02-0130-50068-gf05.jpg"/></fig>
      <sec>
        <title>Study limitations</title>
        <p>There are several limitations in this study. First, no follow-up was performed for long-term analysis, although a recent study showed that, in a follow-up of five years after aortic valve replacement, there was a higher cost for high-risk patients<xref ref-type="bibr" rid="B24">24</xref>. Second, a multicenter analysis could have found differences related to specific patterns of SUS reimbursement between hospital categories. Third, the sample size may have influenced some analyses, especially among the categories of intermediate and high risk. Fourth, some risk factors, such as frailty, were excluded from the study. However, this could increase differences in the high-risk patient group<xref ref-type="bibr" rid="B25">25</xref>.</p>
        <p>In short, high-risk patients referred for cardiovascular surgery, in addition to the fact that they have higher cost, also show higher risk of morbimortality. Analyses in larger samples are needed to justify the cost-effectiveness of the procedures, to support SUS sustainability and funding, and improve the quality of outcomes and safety for patients.</p>
      </sec>
    </sec>
    <sec sec-type="conclusions">
      <title>Conclusions</title>
      <p>Although the SUS reimbursement increases with the increase in patient risk, it is disproportionate to the real cost. Future directions in SUS reimbursement should be adopted so that care of an increasing number of high-risk surgical patients is not discouraged.</p>
    </sec>
  </body>
  <back>
    <fn-group>
      <fn fn-type="supported-by">
        <p>
          <bold>Sources of Funding</bold>
        </p>
        <p>There were no external funding sources for this study.</p>
      </fn>
      <fn fn-type="other">
        <p>
          <bold>Study Association</bold>
        </p>
        <p>This study is not associated with any thesis or dissertation work.</p>
      </fn>
    </fn-group>
    <ack>
      <title>Acknowledgments</title>
      <p>To FAFESP, for the limitless support in carrying out the present study.</p>
    </ack>
    <ref-list>
      <title>References</title>
      <ref id="B01">
        <label>1</label>
        <mixed-citation>1 Pettersson GB, Martino D, Blackstone EH, Nowicki ER, Houghtaling PL, Sabik JF 3rd, et al. Advising complex patients who require complex heart operations. J Thorac Cardiovasc Surg. 2013;145(5):1159-69.e3.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Pettersson</surname>
              <given-names>GB</given-names>
            </name>
            <name>
              <surname>Martino</surname>
              <given-names>D</given-names>
            </name>
            <name>
              <surname>Blackstone</surname>
              <given-names>EH</given-names>
            </name>
            <name>
              <surname>Nowicki</surname>
              <given-names>ER</given-names>
            </name>
            <name>
              <surname>Houghtaling</surname>
              <given-names>PL</given-names>
            </name>
            <name>
              <surname>Sabik</surname>
              <given-names>JF</given-names>
              <suffix>3rd</suffix>
            </name>
            <etal/>
          </person-group>
          <article-title>Advising complex patients who require complex heart operations</article-title>
          <source>J Thorac Cardiovasc Surg</source>
          <year>2013</year>
          <volume>145</volume>
          <issue>5</issue>
          <fpage>1159</fpage>
          <lpage>1169</lpage>
          <elocation-id>e3</elocation-id>
        </element-citation>
      </ref>
      <ref id="B02">
        <label>2</label>
        <mixed-citation>2 Engoren M, Arslanian-Engoren C, Steckel D, Neihardt J, Fenn-Buderer N. Cost, outcome, and functional status in octogenarians and septuagenarians after cardiac surgery. Chest. 2002;122(4):1309-15.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Engoren</surname>
              <given-names>M</given-names>
            </name>
            <name>
              <surname>Arslanian-Engoren</surname>
              <given-names>C</given-names>
            </name>
            <name>
              <surname>Steckel</surname>
              <given-names>D</given-names>
            </name>
            <name>
              <surname>Neihardt</surname>
              <given-names>J</given-names>
            </name>
            <name>
              <surname>Fenn-Buderer</surname>
              <given-names>N</given-names>
            </name>
          </person-group>
          <article-title>Cost, outcome, and functional status in octogenarians and septuagenarians after cardiac surgery</article-title>
          <source>Chest</source>
          <year>2002</year>
          <volume>122</volume>
          <issue>4</issue>
          <fpage>1309</fpage>
          <lpage>1315</lpage>
        </element-citation>
      </ref>
      <ref id="B03">
        <label>3</label>
        <mixed-citation>3 Scott BH, Seifert FC, Grimson R, Glass PS. Octogenarians undergoing coronary artery bypass graft surgery: resource utilization, postoperative mortality, and morbidity. J Cardiothorac Vasc Anesth. 2005;19(5):583-8.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Scott</surname>
              <given-names>BH</given-names>
            </name>
            <name>
              <surname>Seifert</surname>
              <given-names>FC</given-names>
            </name>
            <name>
              <surname>Grimson</surname>
              <given-names>R</given-names>
            </name>
            <name>
              <surname>Glass</surname>
              <given-names>PS</given-names>
            </name>
          </person-group>
          <article-title>Octogenarians undergoing coronary artery bypass graft surgery: resource utilization, postoperative mortality, and morbidity</article-title>
          <source>J Cardiothorac Vasc Anesth</source>
          <year>2005</year>
          <volume>19</volume>
          <issue>5</issue>
          <fpage>583</fpage>
          <lpage>588</lpage>
        </element-citation>
      </ref>
      <ref id="B04">
        <label>4</label>
        <mixed-citation>4 Piegas LS, Bittar OJ, Haddad N. Myocardial revascularization surgery (MRS): results from national health system (SUS). Arq Bras Cardiol. 2009;93(5):555-60.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Piegas</surname>
              <given-names>LS</given-names>
            </name>
            <name>
              <surname>Bittar</surname>
              <given-names>OJ</given-names>
            </name>
            <name>
              <surname>Haddad</surname>
              <given-names>N</given-names>
            </name>
          </person-group>
          <article-title>Myocardial revascularization surgery (MRS): results from national health system (SUS)</article-title>
          <source>Arq Bras Cardiol</source>
          <year>2009</year>
          <volume>93</volume>
          <issue>5</issue>
          <fpage>555</fpage>
          <lpage>560</lpage>
        </element-citation>
      </ref>
      <ref id="B05">
        <label>5</label>
        <mixed-citation>5 Haddad N, Bittar E, Marchi AF, Kantorowitz CS, Ayoub AC, Fonseca ML, et al. Hospital costs of coronary artery bypass grafting on elective coronary patients. Arq Bras Cardiol. 2007;88(94):418-23.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Haddad</surname>
              <given-names>N</given-names>
            </name>
            <name>
              <surname>Bittar</surname>
              <given-names>E</given-names>
            </name>
            <name>
              <surname>Marchi</surname>
              <given-names>AF</given-names>
            </name>
            <name>
              <surname>Kantorowitz</surname>
              <given-names>CS</given-names>
            </name>
            <name>
              <surname>Ayoub</surname>
              <given-names>AC</given-names>
            </name>
            <name>
              <surname>Fonseca</surname>
              <given-names>ML</given-names>
            </name>
            <etal/>
          </person-group>
          <article-title>Hospital costs of coronary artery bypass grafting on elective coronary patients</article-title>
          <source>Arq Bras Cardiol</source>
          <year>2007</year>
          <volume>88</volume>
          <issue>94</issue>
          <fpage>418</fpage>
          <lpage>423</lpage>
        </element-citation>
      </ref>
      <ref id="B06">
        <label>6</label>
        <mixed-citation>6 Gomes WJ, Mendon&#231;a JT, Braile DM. Cardiovascular surgery outcomes opportunity to rediscuss medical and cardiological care in the Brazilian public health system. Rev Bras Cir Cardiovasc. 2007;22(4):III-VI.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Gomes</surname>
              <given-names>WJ</given-names>
            </name>
            <name>
              <surname>Mendon&#231;a</surname>
              <given-names>JT</given-names>
            </name>
            <name>
              <surname>Braile</surname>
              <given-names>DM</given-names>
            </name>
          </person-group>
          <article-title>Cardiovascular surgery outcomes opportunity to rediscuss medical and cardiological care in the Brazilian public health system</article-title>
          <source>Rev Bras Cir Cardiovasc</source>
          <year>2007</year>
          <volume>22</volume>
          <issue>4</issue>
          <fpage>III</fpage>
          <lpage>IVI</lpage>
        </element-citation>
      </ref>
      <ref id="B07">
        <label>7</label>
        <mixed-citation>7 Kolh P, Wijns W. Essential messages from the ESC/EACTS guidelines on myocardial revascularization. Eur J Cardiothorac Surg. 2012;41(5):983-5.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Kolh</surname>
              <given-names>P</given-names>
            </name>
            <name>
              <surname>Wijns</surname>
              <given-names>W</given-names>
            </name>
          </person-group>
          <article-title>Essential messages from the ESC/EACTS guidelines on myocardial revascularization</article-title>
          <source>Eur J Cardiothorac Surg</source>
          <year>2012</year>
          <volume>41</volume>
          <issue>5</issue>
          <fpage>983</fpage>
          <lpage>985</lpage>
        </element-citation>
      </ref>
      <ref id="B08">
        <label>8</label>
        <mixed-citation>8 Mej&#237;a OA, Lisboa LA, Dallan LA, Pomerantzeff PM, Moreira LF, Jatene FB, et al. Validation of the 2000 Bernstein-Parsonnet and EuroSCORE at the Heart Institute - USP. Rev Bras Cir Cardiovasc. 2012;27(2):187-94.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Mej&#237;a</surname>
              <given-names>OA</given-names>
            </name>
            <name>
              <surname>Lisboa</surname>
              <given-names>LA</given-names>
            </name>
            <name>
              <surname>Dallan</surname>
              <given-names>LA</given-names>
            </name>
            <name>
              <surname>Pomerantzeff</surname>
              <given-names>PM</given-names>
            </name>
            <name>
              <surname>Moreira</surname>
              <given-names>LF</given-names>
            </name>
            <name>
              <surname>Jatene</surname>
              <given-names>FB</given-names>
            </name>
            <etal/>
          </person-group>
          <article-title>Validation of the 2000 Bernstein-Parsonnet and EuroSCORE at the Heart Institute - USP</article-title>
          <source>Rev Bras Cir Cardiovasc</source>
          <year>2012</year>
          <volume>27</volume>
          <issue>2</issue>
          <fpage>187</fpage>
          <lpage>194</lpage>
        </element-citation>
      </ref>
      <ref id="B09">
        <label>9</label>
        <mixed-citation>9 Nashef SA, Roques F, Michel P, Gauducheau E, Lemeshow S, Salamon R. European system for cardiac operative risk evaluation (EuroSCORE). Eur J Cardiothorac Surg. 1999;16(1):9-13.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Nashef</surname>
              <given-names>SA</given-names>
            </name>
            <name>
              <surname>Roques</surname>
              <given-names>F</given-names>
            </name>
            <name>
              <surname>Michel</surname>
              <given-names>P</given-names>
            </name>
            <name>
              <surname>Gauducheau</surname>
              <given-names>E</given-names>
            </name>
            <name>
              <surname>Lemeshow</surname>
              <given-names>S</given-names>
            </name>
            <name>
              <surname>Salamon</surname>
              <given-names>R</given-names>
            </name>
          </person-group>
          <article-title>European system for cardiac operative risk evaluation (EuroSCORE)</article-title>
          <source>Eur J Cardiothorac Surg</source>
          <year>1999</year>
          <volume>16</volume>
          <issue>1</issue>
          <fpage>9</fpage>
          <lpage>13</lpage>
        </element-citation>
      </ref>
      <ref id="B10">
        <label>10</label>
        <mixed-citation>10 Smith MW, Barnett PG, Phibbs CS, Wagner TH. Microcost methods of determining VA healthcare costs. Menlo Park, CA: Health Economics Resource Center; 2010.</mixed-citation>
        <element-citation publication-type="book">
          <person-group person-group-type="author">
            <name>
              <surname>Smith</surname>
              <given-names>MW</given-names>
            </name>
            <name>
              <surname>Barnett</surname>
              <given-names>PG</given-names>
            </name>
            <name>
              <surname>Phibbs</surname>
              <given-names>CS</given-names>
            </name>
            <name>
              <surname>Wagner</surname>
              <given-names>TH</given-names>
            </name>
          </person-group>
          <source>Microcost methods of determining VA healthcare costs</source>
          <publisher-loc>Menlo Park, CA</publisher-loc>
          <publisher-name>Health Economics Resource Center</publisher-name>
          <year>2010</year>
        </element-citation>
      </ref>
      <ref id="B11">
        <label>11</label>
        <mixed-citation>11 Weintraub WS, Karlsberg RP, Tcheng JE, Boris JR, Buxton AE, Dove JT, et al; American College of Cardiology Foundation; American Heart Association Task Force on Clinical Data Standards. ACCF/AHA 2011 key data elements and definitions of a base cardiovascular vocabulary for electronic health records: a report of the American College of Cardiology Foundation/American Heart Association Task Force on Clinical Data Standards. Circulation. 2011;124(1):103-23.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Weintraub</surname>
              <given-names>WS</given-names>
            </name>
            <name>
              <surname>Karlsberg</surname>
              <given-names>RP</given-names>
            </name>
            <name>
              <surname>Tcheng</surname>
              <given-names>JE</given-names>
            </name>
            <name>
              <surname>Boris</surname>
              <given-names>JR</given-names>
            </name>
            <name>
              <surname>Buxton</surname>
              <given-names>AE</given-names>
            </name>
            <name>
              <surname>Dove</surname>
              <given-names>JT</given-names>
            </name>
            <etal/>
            <collab>American College of Cardiology Foundation</collab>
            <collab>American Heart Association Task Force on Clinical Data Standards</collab>
          </person-group>
          <article-title>ACCF/AHA 2011 key data elements and definitions of a base cardiovascular vocabulary for electronic health records: a report of the American College of Cardiology Foundation/American Heart Association Task Force on Clinical Data Standards</article-title>
          <source>Circulation</source>
          <year>2011</year>
          <volume>124</volume>
          <issue>1</issue>
          <fpage>103</fpage>
          <lpage>123</lpage>
        </element-citation>
      </ref>
      <ref id="B12">
        <label>12</label>
        <mixed-citation>12 Polsky D, Glick H. Costing and cost analysis in randomized controlled trials: caveat emptor. Pharmacoeconomics. 2009;27(3):179-88.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Polsky</surname>
              <given-names>D</given-names>
            </name>
            <name>
              <surname>Glick</surname>
              <given-names>H</given-names>
            </name>
          </person-group>
          <article-title>Costing and cost analysis in randomized controlled trials: caveat emptor</article-title>
          <source>Pharmacoeconomics</source>
          <year>2009</year>
          <volume>27</volume>
          <issue>3</issue>
          <fpage>179</fpage>
          <lpage>188</lpage>
        </element-citation>
      </ref>
      <ref id="B13">
        <label>13</label>
        <mixed-citation>13 Global Population Estimates by Age, 1950-2050. [Access in 2014 Dec 24]. Available from: <ext-link ext-link-type="uri" xlink:href="http://www.pewglobal.org/2014/01/30/global-population">http://www.pewglobal.org/2014/01/30/global-population</ext-link>.</mixed-citation>
        <element-citation publication-type="webpage">
          <source>Global Population Estimates by Age, 1950-2050</source>
          <date-in-citation content-type="access-date">Access in 2014 Dec 24</date-in-citation>
          <comment>Available from: <ext-link ext-link-type="uri" xlink:href="http://www.pewglobal.org/2014/01/30/global-population">http://www.pewglobal.org/2014/01/30/global-population</ext-link>
					</comment>
        </element-citation>
      </ref>
      <ref id="B14">
        <label>14</label>
        <mixed-citation>14 Osnabrugge RL, Speir AM, Head SJ, Fonner CE, Fonner E Jr, Ailawadi G, et al. Costs for surgical aortic valve replacement according to preoperative risk categories. Ann Thorac Surg. 2013;96(2):500-6.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Osnabrugge</surname>
              <given-names>RL</given-names>
            </name>
            <name>
              <surname>Speir</surname>
              <given-names>AM</given-names>
            </name>
            <name>
              <surname>Head</surname>
              <given-names>SJ</given-names>
            </name>
            <name>
              <surname>Fonner</surname>
              <given-names>CE</given-names>
            </name>
            <name>
              <surname>Fonner</surname>
              <given-names>E</given-names>
              <suffix>Jr</suffix>
            </name>
            <name>
              <surname>Ailawadi</surname>
              <given-names>G</given-names>
            </name>
            <etal/>
          </person-group>
          <article-title>Costs for surgical aortic valve replacement according to preoperative risk categories</article-title>
          <source>Ann Thorac Surg</source>
          <year>2013</year>
          <volume>96</volume>
          <issue>2</issue>
          <fpage>500</fpage>
          <lpage>506</lpage>
        </element-citation>
      </ref>
      <ref id="B15">
        <label>15</label>
        <mixed-citation>15 Clark MA, Duhay FG, Thompson AK, Keyes MJ, Svensson LG, Bonow RO, et al. Clinical and economic outcomes after surgical aortic valve replacement in Medicare patients. Risk Manag Healthc Policy. 2012;5:117-26.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Clark</surname>
              <given-names>MA</given-names>
            </name>
            <name>
              <surname>Duhay</surname>
              <given-names>FG</given-names>
            </name>
            <name>
              <surname>Thompson</surname>
              <given-names>AK</given-names>
            </name>
            <name>
              <surname>Keyes</surname>
              <given-names>MJ</given-names>
            </name>
            <name>
              <surname>Svensson</surname>
              <given-names>LG</given-names>
            </name>
            <name>
              <surname>Bonow</surname>
              <given-names>RO</given-names>
            </name>
            <etal/>
          </person-group>
          <article-title>Clinical and economic outcomes after surgical aortic valve replacement in Medicare patients</article-title>
          <source>Risk Manag Healthc Policy</source>
          <year>2012</year>
          <volume>5</volume>
          <fpage>117</fpage>
          <lpage>126</lpage>
        </element-citation>
      </ref>
      <ref id="B16">
        <label>16</label>
        <mixed-citation>16 Bhamidipati CM, LaPar DJ, Fonner E Jr, Kern JA, Kron IL, Ailawadi G. Outcomes and cost of cardiac surgery in octogenarians is related to type of operation: a multiinstitutional analysis. Ann Thorac Surg. 2011;91(2):499-505.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Bhamidipati</surname>
              <given-names>CM</given-names>
            </name>
            <name>
              <surname>LaPar</surname>
              <given-names>DJ</given-names>
            </name>
            <name>
              <surname>Fonner</surname>
              <given-names>E</given-names>
              <suffix>Jr</suffix>
            </name>
            <name>
              <surname>Kern</surname>
              <given-names>JA</given-names>
            </name>
            <name>
              <surname>Kron</surname>
              <given-names>IL</given-names>
            </name>
            <name>
              <surname>Ailawadi</surname>
              <given-names>G</given-names>
            </name>
          </person-group>
          <article-title>Outcomes and cost of cardiac surgery in octogenarians is related to type of operation: a multiinstitutional analysis</article-title>
          <source>Ann Thorac Surg</source>
          <year>2011</year>
          <volume>91</volume>
          <issue>2</issue>
          <fpage>499</fpage>
          <lpage>505</lpage>
        </element-citation>
      </ref>
      <ref id="B17">
        <label>17</label>
        <mixed-citation>17 Smith CR, Leon MB, Mack MJ, Miller DC, Moses JW, Svensson LG, et al; PARTNER Trial Investigators. Transcatheter versus surgical aortic-valve replacement in high-risk patients. N Engl J Med. 2011;364(23):2187-98.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Smith</surname>
              <given-names>CR</given-names>
            </name>
            <name>
              <surname>Leon</surname>
              <given-names>MB</given-names>
            </name>
            <name>
              <surname>Mack</surname>
              <given-names>MJ</given-names>
            </name>
            <name>
              <surname>Miller</surname>
              <given-names>DC</given-names>
            </name>
            <name>
              <surname>Moses</surname>
              <given-names>JW</given-names>
            </name>
            <name>
              <surname>Svensson</surname>
              <given-names>LG</given-names>
            </name>
            <etal/>
            <collab>PARTNER Trial Investigators</collab>
          </person-group>
          <article-title>Transcatheter versus surgical aortic-valve replacement in high-risk patients</article-title>
          <source>N Engl J Med</source>
          <year>2011</year>
          <volume>364</volume>
          <issue>23</issue>
          <fpage>2187</fpage>
          <lpage>2198</lpage>
        </element-citation>
      </ref>
      <ref id="B18">
        <label>18</label>
        <mixed-citation>18 Moraes F, Duarte C, Cardoso E, Ten&#243;rio E, Pereira V, Lampreia D, et al. Assessment of the Euroscore as a predictor for mortality in myocardial revascularization surgery at the Heart Institute of Pernambuco. Rev Bras Cir Cardiovasc. 2006;21(1):29-34.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Moraes</surname>
              <given-names>F</given-names>
            </name>
            <name>
              <surname>Duarte</surname>
              <given-names>C</given-names>
            </name>
            <name>
              <surname>Cardoso</surname>
              <given-names>E</given-names>
            </name>
            <name>
              <surname>Ten&#243;rio</surname>
              <given-names>E</given-names>
            </name>
            <name>
              <surname>Pereira</surname>
              <given-names>V</given-names>
            </name>
            <name>
              <surname>Lampreia</surname>
              <given-names>D</given-names>
            </name>
            <etal/>
          </person-group>
          <article-title>Assessment of the Euroscore as a predictor for mortality in myocardial revascularization surgery at the Heart Institute of Pernambuco</article-title>
          <source>Rev Bras Cir Cardiovasc</source>
          <year>2006</year>
          <volume>21</volume>
          <issue>1</issue>
          <fpage>29</fpage>
          <lpage>34</lpage>
        </element-citation>
      </ref>
      <ref id="B19">
        <label>19</label>
        <mixed-citation>19 S&#225; MP, Soares EF, Santos CA, Figueredo OJ, Lima RO, Escobar RR, et al. EuroSCORE and mortality in coronary artery bypass graft surgery at Pernambuco Cardiologic Emergency Medical Services. Rev Bras Cir Cardiovasc. 2010;25(4):474-82.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>S&#225;</surname>
              <given-names>MP</given-names>
            </name>
            <name>
              <surname>Soares</surname>
              <given-names>EF</given-names>
            </name>
            <name>
              <surname>Santos</surname>
              <given-names>CA</given-names>
            </name>
            <name>
              <surname>Figueredo</surname>
              <given-names>OJ</given-names>
            </name>
            <name>
              <surname>Lima</surname>
              <given-names>RO</given-names>
            </name>
            <name>
              <surname>Escobar</surname>
              <given-names>RR</given-names>
            </name>
            <etal/>
          </person-group>
          <article-title>EuroSCORE and mortality in coronary artery bypass graft surgery at Pernambuco Cardiologic Emergency Medical Services</article-title>
          <source>Rev Bras Cir Cardiovasc</source>
          <year>2010</year>
          <volume>25</volume>
          <issue>4</issue>
          <fpage>474</fpage>
          <lpage>482</lpage>
        </element-citation>
      </ref>
      <ref id="B20">
        <label>20</label>
        <mixed-citation>20 Carvalho MRM, Silva NASe, Klein CH, Oliveira GMM. Aplica&#231;&#227;o do EuroSCORE na cirurgia de revasculariza&#231;&#227;o mioc&#225;rdica em hospitais p&#250;blicos do Rio de Janeiro. Rev Bras Cir Cardiovasc. 2010;25(2):209-17.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Carvalho</surname>
              <given-names>MRM</given-names>
            </name>
            <name>
              <surname>Silva</surname>
              <given-names>NASe</given-names>
            </name>
            <name>
              <surname>Klein</surname>
              <given-names>CH</given-names>
            </name>
            <name>
              <surname>Oliveira</surname>
              <given-names>GMM</given-names>
            </name>
          </person-group>
          <article-title>Aplica&#231;&#227;o do EuroSCORE na cirurgia de revasculariza&#231;&#227;o mioc&#225;rdica em hospitais p&#250;blicos do Rio de Janeiro</article-title>
          <source>Rev Bras Cir Cardiovasc</source>
          <year>2010</year>
          <volume>25</volume>
          <issue>2</issue>
          <fpage>209</fpage>
          <lpage>217</lpage>
        </element-citation>
      </ref>
      <ref id="B21">
        <label>21</label>
        <mixed-citation>21 Mej&#237;a OA, Lisboa LA, Puig LB, Dias RR, Dallan LA, Pomerantzeff PM, et al. The 2000 Bernstein-Parsonnet score and EuroSCORE are similar in predicting mortality at the Heart Institute, USP. Rev Bras Cir Cardiovasc. 2011;26(1):1-6.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Mej&#237;a</surname>
              <given-names>OA</given-names>
            </name>
            <name>
              <surname>Lisboa</surname>
              <given-names>LA</given-names>
            </name>
            <name>
              <surname>Puig</surname>
              <given-names>LB</given-names>
            </name>
            <name>
              <surname>Dias</surname>
              <given-names>RR</given-names>
            </name>
            <name>
              <surname>Dallan</surname>
              <given-names>LA</given-names>
            </name>
            <name>
              <surname>Pomerantzeff</surname>
              <given-names>PM</given-names>
            </name>
            <etal/>
          </person-group>
          <article-title>The 2000 Bernstein-Parsonnet score and EuroSCORE are similar in predicting mortality at the Heart Institute, USP</article-title>
          <source>Rev Bras Cir Cardiovasc</source>
          <year>2011</year>
          <volume>26</volume>
          <issue>1</issue>
          <fpage>1</fpage>
          <lpage>6</lpage>
        </element-citation>
      </ref>
      <ref id="B22">
        <label>22</label>
        <mixed-citation>22 Lisboa LAF, Mejia OA, Moreira LF, Dallan LAO, Pomerantzeff PM, Dallan LR, et al. EuroSCORE II e a import&#226;ncia de um modelo local, InsCor e o futuro SP-SCORE. Rev Bras Cir Cardiovasc. 2014;29(1):1-8.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Lisboa</surname>
              <given-names>LAF</given-names>
            </name>
            <name>
              <surname>Mejia</surname>
              <given-names>OA</given-names>
            </name>
            <name>
              <surname>Moreira</surname>
              <given-names>LF</given-names>
            </name>
            <name>
              <surname>Dallan</surname>
              <given-names>LAO</given-names>
            </name>
            <name>
              <surname>Pomerantzeff</surname>
              <given-names>PM</given-names>
            </name>
            <name>
              <surname>Dallan</surname>
              <given-names>LR</given-names>
            </name>
            <etal/>
          </person-group>
          <article-title>EuroSCORE II e a import&#226;ncia de um modelo local, InsCor e o futuro SP-SCORE</article-title>
          <source>Rev Bras Cir Cardiovasc</source>
          <year>2014</year>
          <volume>29</volume>
          <issue>1</issue>
          <fpage>1</fpage>
          <lpage>8</lpage>
        </element-citation>
      </ref>
      <ref id="B23">
        <label>23</label>
        <mixed-citation>23 Mendes, EV. 25 anos do Sistema &#218;nico de Sa&#250;de: resultados e desafios. Estudos Avan&#231;ados. 2013; 27(78): 27-34</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Mendes</surname>
              <given-names>EV</given-names>
            </name>
          </person-group>
          <article-title>25 anos do Sistema &#218;nico de Sa&#250;de: resultados e desafios</article-title>
          <source>Estudos Avan&#231;ados</source>
          <year>2013</year>
          <volume>27</volume>
          <issue>78</issue>
          <fpage>27</fpage>
          <lpage>34</lpage>
        </element-citation>
      </ref>
      <ref id="B24">
        <label>24</label>
        <mixed-citation>24 Clark MA, Duhay FG, Thompson AK, Keyes MJ, Svensson LG, Bonow RO, et al. Clinical and economic outcomes after surgical aortic valve replacement in medicare patients. Risk Manag Healthc Policy. 2012;5:117-26.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Clark</surname>
              <given-names>MA</given-names>
            </name>
            <name>
              <surname>Duhay</surname>
              <given-names>FG</given-names>
            </name>
            <name>
              <surname>Thompson</surname>
              <given-names>AK</given-names>
            </name>
            <name>
              <surname>Keyes</surname>
              <given-names>MJ</given-names>
            </name>
            <name>
              <surname>Svensson</surname>
              <given-names>LG</given-names>
            </name>
            <name>
              <surname>Bonow</surname>
              <given-names>RO</given-names>
            </name>
            <etal/>
          </person-group>
          <article-title>Clinical and economic outcomes after surgical aortic valve replacement in medicare patients</article-title>
          <source>Risk Manag Healthc Policy</source>
          <year>2012</year>
          <volume>5</volume>
          <fpage>117</fpage>
          <lpage>126</lpage>
        </element-citation>
      </ref>
      <ref id="B25">
        <label>25</label>
        <mixed-citation>25 Kappetein AP, Head SJ, Genereux P, Piazza N, van Mieghem NM, Blackstone EH, et al; Valve Academic Research Consortium (VARC)-2. Updated standardized endpoint definitions for transcatheter aortic valve implantation: the Valve Academic Research Consortium-2 consensus document (VARC-2). Eur J Cardiothorac Surg. 2012;42(5):S45-60.</mixed-citation>
        <element-citation publication-type="journal">
          <person-group person-group-type="author">
            <name>
              <surname>Kappetein</surname>
              <given-names>AP</given-names>
            </name>
            <name>
              <surname>Head</surname>
              <given-names>SJ</given-names>
            </name>
            <name>
              <surname>Genereux</surname>
              <given-names>P</given-names>
            </name>
            <name>
              <surname>Piazza</surname>
              <given-names>N</given-names>
            </name>
            <name>
              <surname>van Mieghem</surname>
              <given-names>NM</given-names>
            </name>
            <name>
              <surname>Blackstone</surname>
              <given-names>EH</given-names>
            </name>
            <etal/>
            <collab>Valve Academic Research Consortium</collab>
          </person-group>
          <article-title>VARC)-2. Updated standardized endpoint definitions for transcatheter aortic valve implantation: the Valve Academic Research Consortium-2 consensus document (VARC-2)</article-title>
          <source>Eur J Cardiothorac Surg</source>
          <year>2012</year>
          <volume>42</volume>
          <issue>5</issue>
          <fpage>S45</fpage>
          <lpage>S60</lpage>
        </element-citation>
      </ref>
    </ref-list>
  </back>
  <sub-article article-type="translation" id="SA1" xml:lang="pt">
    <front-stub>
      <article-categories>
        <subj-group subj-group-type="heading">
          <subject>Artigo Original</subject>
        </subj-group>
      </article-categories>
      <title-group>
        <article-title>Custos das Cirurgias Card&#237;acas Segundo o Risco Pr&#233;-Operat&#243;rio no Sistema P&#250;blico de Sa&#250;de Brasileiro</article-title>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <name>
            <surname>Titinger</surname>
            <given-names>David Provenzale</given-names>
          </name>
          <xref ref-type="aff" rid="aff02">1</xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Lisboa</surname>
            <given-names>Luiz Augusto Ferreira</given-names>
          </name>
          <xref ref-type="aff" rid="aff02">1</xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Matrangolo</surname>
            <given-names>Bruna La Regina</given-names>
          </name>
          <xref ref-type="aff" rid="aff02">1</xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Dallan</surname>
            <given-names>Luis Roberto Palma</given-names>
          </name>
          <xref ref-type="aff" rid="aff02">1</xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Dallan</surname>
            <given-names>Luis Alberto Oliveira</given-names>
          </name>
          <xref ref-type="aff" rid="aff02">1</xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Trindade</surname>
            <given-names>Evelinda Marramon</given-names>
          </name>
          <xref ref-type="aff" rid="aff02">1</xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Eckl</surname>
            <given-names>Ivone</given-names>
          </name>
          <xref ref-type="aff" rid="aff02">1</xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Kalil</surname>
            <given-names>Roberto</given-names>
            <suffix>Filho</suffix>
          </name>
          <xref ref-type="aff" rid="aff02">1</xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Mej&#237;a</surname>
            <given-names>Omar Asdr&#250;bal Vilca</given-names>
          </name>
          <xref ref-type="aff" rid="aff02">1</xref>
          <xref ref-type="corresp" rid="c02"/>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Jatene</surname>
            <given-names>Fabio Biscegli</given-names>
          </name>
          <xref ref-type="aff" rid="aff02">1</xref>
        </contrib>
      </contrib-group>
      <aff id="aff02">
        <label>1</label>
        <institution content-type="orgname">Universidade de S&#227;o Paulo</institution>
        <institution content-type="orgdiv1">Faculdade de Medicina</institution>
        <institution content-type="orgdiv2">Hospital das Cl&#237;nica</institution>
        <addr-line>
          <named-content content-type="city">S&#227;o Paulo</named-content>
          <named-content content-type="state">SP</named-content>
        </addr-line>
        <country country="BR">Brasil</country>
        <institution content-type="original">Instituto do Cora&#231;&#227;o do Hospital das Cl&#237;nicas da Faculdade de Medicina da Universidade de S&#227;o Paulo, S&#227;o Paulo, SP &#8211; Brasil</institution>
        <institution content-type="normalized">Universidade de S&#227;o Paulo</institution>
      </aff>
      <author-notes>
        <corresp id="c02"><bold>Correspond&#234;ncia: Omar Asdr&#250;bal Vilca Mej&#237;a,</bold> Instituto do Cora&#231;&#227;o, Segundo Bloco, Segundo Andar, Sala 11. Avenida Doutor En&#233;as de Carvalho Aguiar, 44 &#8211; Cerqueira C&#233;sar. CEP 05403-900, S&#227;o Paulo, SP &#8211; Brasil. E-mail: <email>omarvmejia@incor.usp.br</email>
				</corresp>
        <fn fn-type="con">
          <p>
            <bold>Contribui&#231;&#227;o dos autores</bold>
          </p>
          <p>Concep&#231;&#227;o e desenho da pesquisa: Titinger DP, Trindade EM, Mejia OAV, Jatene FB. Obten&#231;&#227;o de dados: Titinger DP, Matrangolo BR, Eckl I, Mejia OAV. An&#225;lise e interpreta&#231;&#227;o dos dados: Titinger DP, Lisboa LAF, Dallan LAO, Trindade EM, Mejia OAV. An&#225;lise estat&#237;stica: Titinger DP, Trindade EM, Mejia OAV, Jatene FB. Reda&#231;&#227;o do manuscrito: Titinger DP, Lisboa LAF, Matrangolo BR, Dallan LRP, Dallan LAO, Mejia OAV. Revis&#227;o cr&#237;tica do manuscrito quanto ao conte&#250;do intelectual importante:Lisboa LAF, Dallan LAO, Trindade EM, Kalil Filho R, Mejia OAV, Jatene FB.</p>
        </fn>
        <fn fn-type="conflict">
          <p>
            <bold>Potencial Conflito de Interesse</bold>
          </p>
          <p>Declaro n&#227;o haver conflito de interesses pertinentes.</p>
        </fn>
      </author-notes>
      <abstract>
        <title>Resumo</title>
        <sec>
          <title>Fundamentos:</title>
          <p>A cirurgia card&#237;aca evoluiu progressivamente com o aumento da complexidade dos pacientes.</p>
        </sec>
        <sec>
          <title>Objetivo:</title>
          <p>Avaliar a utiliza&#231;&#227;o de recursos e o custo real segundo o grupo de risco dos pacientes submetidos &#224; cirurgia card&#237;aca, e compar&#225;-los com o valor ressarcido pelo Sistema &#218;nico de Sa&#250;de (SUS).</p>
        </sec>
        <sec>
          <title>M&#233;todo:</title>
          <p>Foram analisadas todas as cirurgias card&#237;acas realizadas entre janeiro e julho de 2013 em um centro terci&#225;rio. Dados demogr&#225;ficos e cl&#237;nicos permitiram o c&#225;lculo do valor ressarcido pelo SUS. Os pacientes foram estratificados em baixo, m&#233;dio e alto risco pelo EuroSCORE. Os resultados cl&#237;nicos, o uso de recursos e os custos (real versus SUS) foram comparados entre os grupos de risco estabelecidos.</p>
        </sec>
        <sec>
          <title>Resultados:</title>
          <p>Taxas de mortalidade p&#243;s-operat&#243;ria de baixo, intermedi&#225;rio e alto risco apresentaram correla&#231;&#227;o linear positiva (EuroSCORE: 3,8%, 10% e 25%, respectivamente; p &lt; 0,0001), assim como a ocorr&#234;ncia de alguma complica&#231;&#227;o p&#243;s-operat&#243;ria (EuroSCORE: 13,7%, 20,7% e 30,8%, respectivamente; p = 0,006). O tempo de interna&#231;&#227;o aumentou de 20,9 para 24,8 e 29,2 dias, respectivamente (p &lt; 0,001). O custo real foi paralelo ao aumento da utiliza&#231;&#227;o de recursos, segundo o EuroSCORE (R$ 27.116,00 &#177; R$13.928,00 versus R$ 34.854,00 &#177; R$ 27.814,00 versus R$ 43.234,00 &#177; R$ 26.009,00, respectivamente; p &lt; 0,001). O ressarcimento do SUS tamb&#233;m aumentou (R$ 14.306,00 &#177; R$ 4.571,00 versus R$ 16.217,00 &#177; R$ 7.298,00 versus R$ 19.548,00 &#177; R$ 935,00; p &lt; 0,001). Mesmo com aumento do EuroSCORE, houve diferen&#231;a (p &lt; 0,0001) progressiva entre o incremento do custo real e o ressarcimento do SUS.</p>
        </sec>
        <sec>
          <title>Conclus&#227;o:</title>
          <p>O aumento do EuroSCORE esteve relacionado a maiores morbimortalidade, tempo de interna&#231;&#227;o e custos no p&#243;s-operat&#243;rio. Embora o ressarcimento do SUS tamb&#233;m aumente conforme o risco, ele n&#227;o &#233; proporcional ao custo real.</p>
        </sec>
      </abstract>
      <kwd-group xml:lang="pt">
        <title>Palavras-chave</title>
        <kwd>Procedimentos Cir&#250;rgicos Card&#237;acos / economia</kwd>
        <kwd>Custos Hospitalares</kwd>
        <kwd>Sistema &#218;nico de Sa&#250;de (SUS)</kwd>
        <kwd>Grupos de Risco</kwd>
        <kwd>Cuidados Pr&#233;-Operat&#243;rios</kwd>
        <kwd>Mortalidade Hospitalar</kwd>
        <kwd>Morbidade</kwd>
      </kwd-group>
    </front-stub>
    <body>
      <sec sec-type="intro">
        <title>Introdu&#231;&#227;o</title>
        <p>Durante as &#250;ltimas quatro d&#233;cadas, a cirurgia card&#237;aca evoluiu com incremento da complexidade dos procedimentos em pacientes cada vez mais graves<xref ref-type="bibr" rid="B01">1</xref>. Evid&#234;ncias mostram que esse cen&#225;rio aumenta proporcionalmente &#224; morbimortalidade e aos custos hospitalares<xref ref-type="bibr" rid="B02">2</xref><sup>,</sup><xref ref-type="bibr" rid="B03">3</xref>.</p>
        <p>No Brasil, a maioria dos procedimentos de alta complexidade &#233; realizada sob os ausp&#237;cios do Sistema &#218;nico de Sa&#250;de (SUS). Esse sistema &#233; respons&#225;vel por 80% das cirurgias de revasculariza&#231;&#227;o mioc&#225;rdica praticadas no pa&#237;s<xref ref-type="bibr" rid="B04">4</xref>. O ressarcimento para os hospitais de dom&#237;nio do SUS utiliza o valor de tabela do pr&#243;prio SUS para a Autoriza&#231;&#227;o de Interna&#231;&#227;o Hospitalar (AIH). O pagamento desse valor &#233; pouco el&#225;stico em sua composi&#231;&#227;o e pode n&#227;o refletir a aloca&#231;&#227;o correta de recursos correspondentes ao Custo Real (CR) do procedimento<xref ref-type="bibr" rid="B05">5</xref>. Dessa forma, a AIH paga pelo SUS pelo procedimento pode n&#227;o ter uma rela&#231;&#227;o direta com a gravidade do paciente.</p>
        <p>Uma rela&#231;&#227;o desigual entre o CR desses procedimentos e o ressarcimento do SUS pode desestimular o atendimento hospitalar dos pacientes cir&#250;rgicos de alto risco, que s&#227;o os casos que mais se beneficiam desses procedimentos<xref ref-type="bibr" rid="B06">6</xref>.</p>
        <p>Por outro lado, diretrizes internacionais orientam o uso de escores de risco na identifica&#231;&#227;o dos pacientes com maior risco de morbimortalidade<xref ref-type="bibr" rid="B07">7</xref>. No Brasil, o EuroSCORE &#233; o modelo mais utilizado e o &#250;nico validado em amostras significativas<xref ref-type="bibr" rid="B08">8</xref>.</p>
        <p>O objetivo deste estudo foi avaliar a utiliza&#231;&#227;o de recursos por grupos de risco, comparando o CR dos procedimentos cardiovasculares com o ressarcimento do SUS em um hospital.</p>
      </sec>
      <sec sec-type="methods">
        <title>M&#233;todos</title>
        <sec>
          <title>Amostra</title>
          <p>Estudo prospectivo e observacional conduzido na Divis&#227;o de Cirurgia Cardiovascular e na Unidade de Faturamento SUS do Instituto do Cora&#231;&#227;o do Hospital das Cl&#237;nicas da Faculdade de Medicina da Universidade de S&#227;o Paulo (InCor-HC/FMUSP).</p>
          <p>Os dados dos pacientes consecutivos foram abstra&#237;dos do banco de dados institucional (SI3). Todos os dados demogr&#225;ficos identificadores dos pacientes foram removidos. Dados cl&#237;nicos e de uso de recursos foram exportados para an&#225;lise em planilha de Excel. Mediante o cruzamento de dados dos pacientes com o registro das unidades participantes, verificou-se que n&#227;o foram encontrados erros e nem perda de pacientes por falta de dados.</p>
        </sec>
        <sec>
          <title>Crit&#233;rios de inclus&#227;o e exclus&#227;o</title>
          <p>Os crit&#233;rios de inclus&#227;o foram: pacientes adultos operados consecutivamente entre janeiro e julho de 2013, na modalidade eletiva, urg&#234;ncia ou emerg&#234;ncia na Divis&#227;o de Cirurgia Cardiovascular do InCor-HC/FMUSP.</p>
          <p>Foram exclu&#237;dos do estudo pacientes n&#227;o internados pelo SUS.</p>
        </sec>
        <sec>
          <title>Coleta, defini&#231;&#227;o e organiza&#231;&#227;o dos dados</title>
          <p>Os dados foram coletados prospectivamente no sistema eletr&#244;nico de prontu&#225;rios do InCor-HC/FMUSP (SI3). Ap&#243;s a exporta&#231;&#227;o para uma planilha &#250;nica no Excel e a remo&#231;&#227;o dos dados demogr&#225;ficos identificadores dos pacientes, essa planilha foi adaptada de forma a contemplar todas as vari&#225;veis descritas no primeiro modelo do EuroSCORE (vers&#227;o aditiva)<xref ref-type="bibr" rid="B09">9</xref>. Todas as defini&#231;&#245;es atribu&#237;das &#224;s vari&#225;veis pelo EuroSCORE foram respeitadas, junto a seus respectivos valores, segundo sua relev&#226;ncia com o evento morte. Assim, ap&#243;s o c&#225;lculo do valor das vari&#225;veis em cada paciente, os pacientes foram categorizados segundo os grupos de risco estabelecidos pelo modelo. Al&#233;m das vari&#225;veis cl&#237;nicas e laboratoriais inclu&#237;das no EuroSCORE, foram consideradas as vari&#225;veis econ&#244;micas. O valor total de CR incluiu custos fixos e vari&#225;veis por paciente. O CR foi calculado por an&#225;lise de custos vari&#225;veis contabilizados pelo m&#233;todo de microcusteio<xref ref-type="bibr" rid="B10">10</xref> e pelo m&#233;todo de custeio pleno para os custos fixos. O custo unit&#225;rio m&#233;dio de cada item material e de medicamentos foi estimado a partir das compras desses itens durante esse per&#237;odo, sendo considerados, em cada categoria, os custos das unidades individuais. O custo unit&#225;rio m&#233;dio de cada servi&#231;o diagn&#243;stico, di&#225;rias ou terapia foi estimado por absor&#231;&#227;o total dos custos fixos (rateios dos custos fixos gerais de consumo &#8722; &#225;gua, luz e telefone, auxiliares &#8722; contratos de manuten&#231;&#227;o, limpeza, ar condicionado etc., e administrativos) dos centros de custos, divididos por unidade de resultado produzido. Assim, foram consideradas as vari&#225;veis quantitativas tempo de UTI (dias), tempo de interna&#231;&#227;o (dias) e tempo de intuba&#231;&#227;o orotraqueal (horas). Da mesma forma, considerou-se o valor total do ressarcimento do SUS, adicionando-se servi&#231;o hospitalar, servi&#231;o profissional, UTI e materiais compat&#237;veis.</p>
          <p>Os desfechos prim&#225;rios foram mortalidade e morbidade (acidente vascular cerebral, Terapia de Substitui&#231;&#227;o Renal &#8722; TSR, pneumonia, fibrila&#231;&#227;o atrial, mediastinite/osteomielite e reopera&#231;&#227;o por sangramento) intra-hospitalares. As defini&#231;&#245;es das vari&#225;veis do estudo n&#227;o pertencentes ao EuroSCORE foram extra&#237;das do gloss&#225;rio da <italic>American Heart Association</italic><xref ref-type="bibr" rid="B11">11</xref>. Todos os pacientes foram seguidos at&#233; a alta hospitalar.</p>
        </sec>
        <sec>
          <title>An&#225;lise estat&#237;stica</title>
          <p>As vari&#225;veis cont&#237;nuas foram expressas como m&#233;dia ou mediana &#177; desvio padr&#227;o, e as vari&#225;veis categ&#243;ricas como percentagens. A an&#225;lise de regress&#227;o log&#237;stica para os desfechos morbidade e mortalidade hospitalares foi realizada pela utiliza&#231;&#227;o do valor dado para cada paciente pelo EuroSCORE. Os pacientes foram subdivididos pelo EuroSCORE em baixo (1 a 4), intermedi&#225;rio (5 a 7), e alto (&#8805; 8) risco. As tr&#234;s categorias foram analisadas para evidenciar diferen&#231;as relacionadas a morbimortalidade, uso de recursos, CR e ressarcimento do SUS. A distribui&#231;&#227;o das vari&#225;veis foi testada quanto &#224; normalidade, com o teste de Kolmogorov-Smirnov. Vari&#225;veis com distribui&#231;&#227;o normal foram comparadas entre as categorias de risco, utilizando an&#225;lise de vari&#226;ncia. Compara&#231;&#245;es pareadas foram corrigidas com o teste de Bonferroni-Dunn. Foi utilizado o teste <italic>t</italic> de Student para distribui&#231;&#245;es param&#233;tricas, e os testes de Mann-Whitney e Kruskal-Wallis foram usados para distribui&#231;&#245;es n&#227;o param&#233;tricas. Vari&#225;veis categ&#243;ricas foram comparadas pelo teste qui quadrado de Pearson. A hip&#243;tese nula foi rejeitada quando o valor p &lt; 0,05. Este estudo fez uma compara&#231;&#227;o, no mundo real, entre os custos m&#233;dios das categorias de risco, reduzindo a possibilidade do vi&#233;s da sele&#231;&#227;o de pacientes<xref ref-type="bibr" rid="B12">12</xref>. A an&#225;lise foi realizada com o aux&#237;lio do <italic>software Statistical Package for the Social Science</italic> (SPSS) vers&#227;o 20.0.0 (Chicago, IL).</p>
        </sec>
        <sec>
          <title>&#201;tica e Termo de Consentimento</title>
          <p>Este trabalho foi aprovado pela Comiss&#227;o de &#201;tica para An&#225;lises de Projetos de Pesquisa (CAPPesq) do HC/FMUSP com o n&#250;mero 13.262, sendo isentado da necessidade de Termo de Consentimento Livre e Esclarecido pela aplica&#231;&#227;o das an&#225;lises apenas aos dados n&#227;o identificados.</p>
        </sec>
      </sec>
      <sec sec-type="results">
        <title>Resultados</title>
        <p>As caracter&#237;sticas dos pacientes da amostra nos diferentes grupo de risco est&#227;o na <xref ref-type="table" rid="t04">Tabela 1</xref>. O grupo de baixo risco foi constitu&#237;do por 131 (34%) pacientes, o de risco intermedi&#225;rio por 150 (39%) e o de alto risco por 104 (27%) pacientes. Houve diferen&#231;a significativa na m&#233;dia do EuroSCORE de acordo com o grupo de risco: 2,91 &#177; 1,03, 5,89 &#177; 0,84 e 10,32 &#177; 2,6 nas categorias baixo, intermedi&#225;rio e alto risco, respectivamente. A m&#233;dia de idade foi de 61 &#177; 12,29 anos.</p>
        <table-wrap id="t04">
          <label>Tabela 1</label>
          <caption>
            <title>Caracter&#237;sticas dos pacientes</title>
          </caption>
          <table frame="hsides" rules="groups">
            <thead>
              <tr>
                <th align="left">Caracter&#237;sticas</th>
                <th align="center">Amostra (n = 385)</th>
                <th align="center">Baixo risco (n = 131)</th>
                <th align="center">Risco intermedi&#225;rio (n = 150)</th>
                <th align="center">Alto risco (n = 104)</th>
                <th align="center">Valor de p</th>
              </tr>
            </thead>
            <tbody>
              <tr>
                <td align="left">Idade</td>
                <td align="center">61 &#177; 12,3</td>
                <td align="center">56,1 &#177; 10,3</td>
                <td align="center">61,2 &#177; 12,5</td>
                <td align="center">65,3 &#177; 12,5</td>
                <td align="center">&lt; 0,001<xref ref-type="table-fn" rid="TFN10">*</xref>
								</td>
              </tr>
              <tr>
                <td align="left">Feminino</td>
                <td align="center">160 (41,6)</td>
                <td align="center">48 (36,6)</td>
                <td align="center">69 (46)</td>
                <td align="center">43 (41,3)</td>
                <td align="center">0,28</td>
              </tr>
              <tr>
                <td align="left">EuroSCORE</td>
                <td align="center">6,1 &#177; 3,3</td>
                <td align="center">2,9 &#177; 1</td>
                <td align="center">5,9 &#177; 0,8</td>
                <td align="center">10,3 &#177; 2,6</td>
                <td align="center">&lt; 0,001<xref ref-type="table-fn" rid="TFN10">*</xref>
								</td>
              </tr>
              <tr>
                <td align="left">Creatinina &gt; 2 mg/dL</td>
                <td align="center">39 (10,1)</td>
                <td align="center">2 (1,5)</td>
                <td align="center">11 (7,3)</td>
                <td align="center">26 (25)</td>
                <td align="center">&lt; 0,001<xref ref-type="table-fn" rid="TFN11">&#8224;</xref>
								</td>
              </tr>
              <tr>
                <td align="left">Fra&#231;&#227;o de eje&#231;&#227;o &lt; 30%</td>
                <td align="center">32 (8,3)</td>
                <td align="center">7 (5,3)</td>
                <td align="center">16 (10,7)</td>
                <td align="center">9 (8,7)</td>
                <td align="center">0,27</td>
              </tr>
              <tr>
                <td align="left">Infarto recente</td>
                <td align="center">42 (10,9)</td>
                <td align="center">7 (5,3)</td>
                <td align="center">18 (12)</td>
                <td align="center">17 (16,3)</td>
                <td align="center">0,012<xref ref-type="table-fn" rid="TFN12">&#135;</xref>
								</td>
              </tr>
              <tr>
                <td align="left">Reopera&#231;&#227;o</td>
                <td align="center">68 (17,7)</td>
                <td align="center">5 (3,8)</td>
                <td align="center">25 (16,7)</td>
                <td align="center">38 (36,5)</td>
                <td align="center">&lt; 0,001<xref ref-type="table-fn" rid="TFN10">*</xref>
								</td>
              </tr>
              <tr>
                <td align="left">CRM</td>
                <td align="center">188 (48,8)</td>
                <td align="center">78 (59,5)</td>
                <td align="center">78 (52)</td>
                <td align="center">32 (30,8)</td>
                <td align="center">&lt; 0,001<xref ref-type="table-fn" rid="TFN11">&#8224;</xref>
								</td>
              </tr>
              <tr>
                <td align="left">CV</td>
                <td align="center">173 (44,9)</td>
                <td align="center">50 (38,2)</td>
                <td align="center">63 (42)</td>
                <td align="center">60 (57,7)</td>
                <td align="center">0,002<xref ref-type="table-fn" rid="TFN11">&#8224;</xref>
								</td>
              </tr>
              <tr>
                <td align="left">CRM + CV</td>
                <td align="center">21 (5,5)</td>
                <td align="center">3 (2,3)</td>
                <td align="center">7 (4,7)</td>
                <td align="center">11 (10,6)</td>
                <td align="center">0,007<xref ref-type="table-fn" rid="TFN11">&#8224;</xref>
								</td>
              </tr>
              <tr>
                <td align="left">Outros (n&#227;o CRM + CV)</td>
                <td align="center">3 (0,8)</td>
                <td align="center">0</td>
                <td align="center">1 (0,7)</td>
                <td align="center">2 (1,9)</td>
                <td align="center">0,28</td>
              </tr>
              <tr>
                <td align="left">Urg&#234;ncia/emerg&#234;ncia</td>
                <td align="center">17 (4,4)</td>
                <td align="center">2 (1,5)</td>
                <td align="center">6 (4)</td>
                <td align="center">9 (8,7)</td>
                <td align="center">0,014<xref ref-type="table-fn" rid="TFN11">&#8224;</xref>
								</td>
              </tr>
              <tr>
                <td align="left">Eventos</td>
                <td align="center">38 (9,9)</td>
                <td align="center">0</td>
                <td align="center">4 (2,7)</td>
                <td align="center">34 (32,7)</td>
                <td align="center">&lt; 0,001<xref ref-type="table-fn" rid="TFN11">&#8224;</xref>
								</td>
              </tr>
            </tbody>
          </table>
          <table-wrap-foot>
            <fn id="TFN09">
              <p>O item &#8220;eventos&#8221; inclui pelo menos uma das seguintes situa&#231;&#245;es pr&#233;vias &#224; cirurgia: bal&#227;o intra-a&#243;rtico, choque cardiog&#234;nico, taquicardia ou fibrila&#231;&#227;o ventricular, intuba&#231;&#227;o orotraqueal, insufici&#234;ncia renal aguda, uso de drogas inotr&#243;picas e massagem card&#237;aca.</p>
            </fn>
            <fn id="TFN10">
              <label>*</label>
              <p>Diferen&#231;a significativa entre todos os grupos de risco;</p>
            </fn>
            <fn id="TFN11">
              <label>&#8224;</label>
              <p>diferen&#231;a significativa entre os grupos de risco baixo/intermedi&#225;rio e o grupo de alto risco;</p>
            </fn>
            <fn id="TFN12">
              <label>&#135;</label>
              <p>diferen&#231;a significativa entre o grupo de baixo risco e o de risco intermedi&#225;rio/alto. CRM: cirurgia de revasculariza&#231;&#227;o mioc&#225;rdica; CV: cirurgia valvar.</p>
            </fn>
          </table-wrap-foot>
        </table-wrap>
        <p>Os resultados cl&#237;nicos e a utiliza&#231;&#227;o de recursos s&#227;o mostrados na <xref ref-type="table" rid="t05">Tabela 2</xref>. O EuroSCORE se associou ao &#243;bito (p &lt; 0,0001) e apresentou boa calibra&#231;&#227;o (p = 0,9744) no teste de Hosmer-Lemeshow. Ainda assim, esse modelo se associou &#224; morbimortalidade (p &lt; 0,0001) e apresentou tamb&#233;m boa calibra&#231;&#227;o (p = 0,2221) no teste de Hosmer-Lemeshow. Foram observadas mortalidade, morbidade e morbimortalidade de 11,26, 21,41 e 27,15%, respectivamente. Houve 3,82% de mortalidade no baixo risco, 10% no risco intermedi&#225;rio e 25% no alto risco (<xref ref-type="fig" rid="f06">Figura 1</xref>). O grupo de baixo risco apresentou a menor percentagem de &#243;bitos, o que se incrementou com o acr&#233;scimo do risco (p &lt; 0,0001). Houve 13,74% de morbidade no baixo risco, 20,67% no risco intermedi&#225;rio e 30,77% no alto risco. O grupo de baixo risco apresentou menor percentagem de complica&#231;&#245;es, aumentando com o acr&#233;scimo do risco (p = 0,0063). Houve 3,1% de TSR no baixo risco, 1,3% no risco intermedi&#225;rio e 8,7% no alto risco. Os grupos de baixo risco e risco intermedi&#225;rio apresentaram a menor percentagem de TSR, e o grupo de alto risco apresentou a maior percentagem (p = 0,003). Embora observemos que, em rela&#231;&#227;o ao tempo de interna&#231;&#227;o, o grupo de alto risco n&#227;o apresentou diferen&#231;a significativa se comparado ao de risco intermedi&#225;rio; o grupo de baixo risco apresentou valor significativamente menor que os grupos de riscos alto e intermedi&#225;rio. Na an&#225;lise do tempo de UTI, observamos que o grupo de baixo risco apresentou valor significativamente menor que os grupos com riscos intermedi&#225;rio e alto, e o grupo com risco intermedi&#225;rio apresentou valor significativamente menor que o do alto risco.</p>
        <table-wrap id="t05">
          <label>Tabela 2</label>
          <caption>
            <title>Resultados cl&#237;nicos e utiliza&#231;&#227;o de recursos</title>
          </caption>
          <table frame="hsides" rules="groups">
            <thead>
              <tr>
                <th align="left">Vari&#225;vel</th>
                <th align="center">Amostra (n = 385)</th>
                <th align="center">Baixo Risco (n = 131)</th>
                <th align="center">Risco Intermedi&#225;rio (n = 150)</th>
                <th align="center">Alto Risco (n = 104)</th>
                <th align="center">p</th>
              </tr>
            </thead>
            <tbody>
              <tr>
                <td align="left">Mortalidade</td>
                <td align="center">56 (14,5)</td>
                <td align="center">5 (3,8)</td>
                <td align="center">15 (10)</td>
                <td align="center">26 (25)</td>
                <td align="center">&lt; 0,001<xref ref-type="table-fn" rid="TFN13">*</xref>
								</td>
              </tr>
              <tr>
                <td align="left">Morbidade</td>
                <td align="center">81 (21)</td>
                <td align="center">18 (13,7)</td>
                <td align="center">31 (20,7)</td>
                <td align="center">32 (30,8)</td>
                <td align="center">0,004<xref ref-type="table-fn" rid="TFN13">*</xref>
								</td>
              </tr>
              <tr>
                <td align="left">AVC</td>
                <td align="center">1 (0,3)</td>
                <td align="center">1 (0,8)</td>
                <td align="center">0</td>
                <td align="center">0</td>
                <td align="center">0,61</td>
              </tr>
              <tr>
                <td align="left">Fibrila&#231;&#227;o atrial</td>
                <td align="center">30 (7,8)</td>
                <td align="center">6 (4,6)</td>
                <td align="center">15 (10)</td>
                <td align="center">9 (8,7)</td>
                <td align="center">0,22</td>
              </tr>
              <tr>
                <td align="left">TSR</td>
                <td align="center">15 (3,9)</td>
                <td align="center">4 (3,1)</td>
                <td align="center">2 (1,3)</td>
                <td align="center">9 (8,7)</td>
                <td align="center">0,003<xref ref-type="table-fn" rid="TFN13">*</xref>
								</td>
              </tr>
              <tr>
                <td align="left">Pneumonia</td>
                <td align="center">12 (3,1)</td>
                <td align="center">4 (3,1)</td>
                <td align="center">3 (2)</td>
                <td align="center">5 (4,8)</td>
                <td align="center">0,46</td>
              </tr>
              <tr>
                <td align="left">Reopera&#231;&#227;o x Sangramento</td>
                <td align="center">17 (4,4)</td>
                <td align="center">5 (3,8)</td>
                <td align="center">4 (2,7)</td>
                <td align="center">8 (7,7)</td>
                <td align="center">0,15</td>
              </tr>
              <tr>
                <td align="left">IOT&gt;24h</td>
                <td align="center">22 (5,7)</td>
                <td align="center">3 (2,3)</td>
                <td align="center">9 (6)</td>
                <td align="center">10 (9,6)</td>
                <td align="center">0,055</td>
              </tr>
              <tr>
                <td align="left">Tempo de UTI</td>
                <td align="center">8,3 &#177; 10,1 dias</td>
                <td align="center">5,6 &#177; 5,9 dias</td>
                <td align="center">8,1 &#177; 10,4 dias</td>
                <td align="center">11,9 &#177; 12,6 dias</td>
                <td align="center">&lt; 0,001<xref ref-type="table-fn" rid="TFN15">&#135;</xref>
								</td>
              </tr>
              <tr>
                <td align="left">Tempo de interna&#231;&#227;o</td>
                <td align="center">25 &#177; 17 dias</td>
                <td align="center">21 &#177; 13,2 dias</td>
                <td align="center">25 &#177; 13,25 dias</td>
                <td align="center">29 &#177; 16,3 dias</td>
                <td align="center">&lt; 0,001<xref ref-type="table-fn" rid="TFN14">&#8224;</xref>
								</td>
              </tr>
            </tbody>
          </table>
          <table-wrap-foot>
            <fn id="TFN13">
              <label>*</label>
              <p>Diferen&#231;a significativa entre o grupo de risco baixo/intermedi&#225;rio e alto risco.</p>
            </fn>
            <fn id="TFN14">
              <label>&#8224;</label>
              <p>Diferen&#231;a significativa entre o grupo de baixo e intermedi&#225;rio/alto risco.</p>
            </fn>
            <fn id="TFN15">
              <label>&#135;</label>
              <p>Diferen&#231;a significativa entre todos os grupos de risco. AVC: Acidente vascular cerebral; TSR- Terapia de substitui&#231;&#227;o renal; IOT: Intuba&#231;&#227;o orotraqueal; UTI: Unidade de terapia intensiva.</p>
            </fn>
          </table-wrap-foot>
        </table-wrap>
        <fig id="f06">
          <label>Figura 1</label>
          <caption>
            <title>Resultados intra-hospitalares de mortalidade, morbidade e terapia de substitui&#231;&#227;o renal (TSR) por grupos de risco, segundo o EuroSCORE</title>
          </caption>
          <graphic xlink:href="1678-4170-abc-105-02-0130-50068-gf01-pt.jpg"/></fig>
        <p>Os grupos de risco diferiram em rela&#231;&#227;o ao valor total do ressarcimento do SUS (baixo risco: R$ 14.306,00 &#177; R$ 4.571,00; risco intermedi&#225;rio: R$ 16.115,00 &#177; R$ 7.381,00; e alto risco: R$ 19.548,00 &#177; R$ 9.355,00; p &lt; 0,001), sendo maior nas categorias de maior risco. Assim mesmo, no CR, o grupo de baixo risco (R$ 27.116,00 &#177; R$ 13.928,00) apresentou um valor significativamente menor que os outros grupos, e o grupo de risco intermedi&#225;rio apresentou um valor significativamente menor que o grupo de alto risco (R$ 34.854,00 &#177; R$ 27.814,00 versus R$ 43.234,00 &#177; R$ 26.009,00) (<xref ref-type="fig" rid="f07">Figura 2</xref>).</p>
        <fig id="f07">
          <label>Figura 2</label>
          <caption>
            <title>Valor total do custo real e do ressarcimento do Sistema &#218;nico de Sa&#250;de (SUS) por grupos de risco, segundo o EuroSCORE</title>
          </caption>
          <graphic xlink:href="1678-4170-abc-105-02-0130-50068-gf02-pt.jpg"/></fig>
        <p>No entanto, quando analisamos os grupos de risco em rela&#231;&#227;o a valores espec&#237;ficos do ressarcimento do SUS, encontramos algumas discrep&#226;ncias n&#227;o evidenciadas na amostra total (<xref ref-type="fig" rid="f08">Figura 3</xref>). No ressarcimento por servi&#231;os hospitalares, mesmo que o grupo de alto risco apresentasse valor significativamente maior que os grupos de baixo risco e intermedi&#225;rio, o grupo de baixo risco n&#227;o apresentou diferen&#231;a significativa em rela&#231;&#227;o ao grupo de risco intermedi&#225;rio. Da mesma forma, em rela&#231;&#227;o ao ressarcimento por servi&#231;os profissionais, o grupo de baixo risco n&#227;o apresentou diferen&#231;a significativa em rela&#231;&#227;o ao grupo de risco intermedi&#225;rio, embora tenha havido diferen&#231;a significativa menor em rela&#231;&#227;o ao grupo de alto risco. Nesse item, os grupos de riscos intermedi&#225;rio e alto n&#227;o apresentaram diferen&#231;a significativa. Similarmente, sobre o ressarcimento pelo custo de material, mesmo que o grupo de risco alto apresentasse valor significativamente maior que os de risco baixo e intermedi&#225;rio, o grupo de baixo risco n&#227;o apresentou diferen&#231;a significativa em rela&#231;&#227;o ao de risco intermedi&#225;rio. Unicamente na avalia&#231;&#227;o do ressarcimento pelo custo de UTI, o grupo de baixo risco apresentou valor significativamente menor que os grupos com risco intermedi&#225;rio e alto, e o grupo com risco intermedi&#225;rio apresentou valor significativamente menor que o do alto risco.</p>
        <fig id="f08">
          <label>Figura 3</label>
          <caption>
            <title>Valor desmembrado do ressarcimento do Sistema &#218;nico de Sa&#250;de (SUS) para os procedimentos cardiovasculares por grupos de risco, segundo o EuroSCORE. Materiais: ressarcimento pelos custos de materiais (n&#227;o inclui drogas); Pag UTI: ressarcimento pelos servi&#231;os da unidade de terapia intensiva; Serv Prof: ressarcimento pelos servi&#231;os profissionais; Serv Hosp: ressarcimento pelos servi&#231;os hospitalares</title>
          </caption>
          <graphic xlink:href="1678-4170-abc-105-02-0130-50068-gf03-pt.jpg"/></fig>
        <p>No entanto, quando analisamos discriminadamente os itens estabelecidos para o c&#225;lculo do CR (<xref ref-type="fig" rid="f09">Figura 4</xref>), podemos observar uma diferen&#231;a significativa conforme o incremento do risco pelo EuroSCORE.</p>
        <fig id="f09">
          <label>Figura 4</label>
          <caption>
            <title>Valor desmembrado do custo real para os procedimentos cardiovasculares por grupos de risco, segundo o EuroSCORE. Itens: inclui o valor real dos materiais e drogas; UTI: unidade de terapia intensiva</title>
          </caption>
          <graphic xlink:href="1678-4170-abc-105-02-0130-50068-gf04-pt.jpg"/></fig>
        <p>Para confirmar esse fato, foi criado um modelo de regress&#227;o log&#237;stica para o valor de ressarcimento do SUS <italic>versus</italic> EuroSCORE (p &lt; 0,0001):</p>
        <p>11371 + 839,14*EuroSCORE</p>
        <p>Tamb&#233;m foi um modelo para o valor do CR <italic>versus</italic> EuroSCORE (p &lt; 0,0001):</p>
        <p>18831 + 2577,69*EuroSCORE</p>
        <p>Assim, com as estimativas obtidas a partir do EuroSCORE (<xref ref-type="table" rid="t06">Tabela 3</xref>), quanto maior o risco do paciente, maior a diferen&#231;a entre o CR e o valor do ressarcimento do SUS.</p>
        <table-wrap id="t06">
          <label>Tabela 3</label>
          <caption>
            <title>Estimativas obtidas a partir dos modelos de regress&#227;o para o ressarcimento do Sistema &#218;nico de Sa&#250;de (SUS) e para o custo real (CR), segundo o valor do EuroSCORE</title>
          </caption>
          <table frame="hsides" rules="groups">
            <thead>
              <tr>
                <th align="left">EuroSCORE</th>
                <th align="center">SUS (R$)</th>
                <th align="center">CR (R$)</th>
                <th align="center">Diferen&#231;a (R$)</th>
              </tr>
            </thead>
            <tbody>
              <tr align="center">
                <td align="left">0</td>
                <td>11371,00</td>
                <td>18831,00</td>
                <td>-7460,00</td>
              </tr>
              <tr>
                <td align="left">2</td>
                <td align="center">13049,28</td>
                <td align="center">23986,38</td>
                <td align="center">-10937,10</td>
              </tr>
              <tr>
                <td align="left">4</td>
                <td align="center">14727,56</td>
                <td align="center">29141,76</td>
                <td align="center">-14414,20</td>
              </tr>
              <tr>
                <td align="left">6</td>
                <td align="center">16405,84</td>
                <td align="center">34297,14</td>
                <td align="center">-17891,30</td>
              </tr>
              <tr>
                <td align="left">8</td>
                <td align="center">18084,12</td>
                <td align="center">39452,52</td>
                <td align="center">-21368,40</td>
              </tr>
              <tr>
                <td align="left">10</td>
                <td align="center">19762,40</td>
                <td align="center">44607,90</td>
                <td align="center">-24845,50</td>
              </tr>
              <tr>
                <td align="left">12</td>
                <td align="center">21440,68</td>
                <td align="center">49763,28</td>
                <td align="center">-28322,60</td>
              </tr>
              <tr>
                <td align="left">14</td>
                <td align="center">23118,96</td>
                <td align="center">54918,66</td>
                <td align="center">-31799,70</td>
              </tr>
              <tr>
                <td align="left">16</td>
                <td align="center">24797,24</td>
                <td align="center">60074,04</td>
                <td align="center">-35276,80</td>
              </tr>
              <tr>
                <td align="left">18</td>
                <td align="center">26475,52</td>
                <td align="center">65229,42</td>
                <td align="center">-38753,90</td>
              </tr>
            </tbody>
          </table>
          <table-wrap-foot>
            <fn id="TFN16">
              <p>(R$) Valor em reais.</p>
            </fn>
          </table-wrap-foot>
        </table-wrap>
      </sec>
      <sec sec-type="discussion">
        <title>Discuss&#227;o</title>
        <p>Ser refer&#234;ncia unicamente em procedimentos simples n&#227;o deve entregar cr&#233;ditos a uma institui&#231;&#227;o que n&#227;o realiza esfor&#231;os para tratar pacientes graves, que precisam de cirurgias complexas. Com o envelhecimento da popula&#231;&#227;o e o aumento da expectativa de vida<xref ref-type="bibr" rid="B13">13</xref>, uma maior popula&#231;&#227;o de pacientes fr&#225;geis &#233; encaminhado para realiza&#231;&#227;o de procedimentos cardiovasculares e melhora da qualidade de vida. As evid&#234;ncias mostram que pacientes graves s&#227;o os que mais se beneficiam dos procedimentos cardiovasculares, mesmo que apresentem maiores custo e risco de morbimortalidade<xref ref-type="bibr" rid="B14">14</xref>. Isso explicaria por que cirurgi&#245;es e hospitais que aceitam operar pacientes mais graves podem ter maior custo e maior morbimortalidade<xref ref-type="bibr" rid="B15">15</xref><sup>,</sup><xref ref-type="bibr" rid="B16">16</xref>. A utiliza&#231;&#227;o de escores de risco possibilita a corre&#231;&#227;o dos resultados por gravidade de pacientes para uma an&#225;lise mais rigorosa do custo-efetividade<xref ref-type="bibr" rid="B17">17</xref>. No Brasil, o modelo de risco mais utilizado em cirurgia cardiovascular para ajuste de resultados &#233; o EuroSCORE<xref ref-type="bibr" rid="B18">18</xref><sup>-</sup><xref ref-type="bibr" rid="B22">22</xref>. Em nosso estudo, ficou confirmada a associa&#231;&#227;o direta do EuroSCORE com o aumento de mortalidade e da morbimortalidade. O SUS realiza a maioria das cirurgias cardiovasculares no Brasil, atendendo primordialmente pacientes de condi&#231;&#227;o socioecon&#244;mica mais desfavor&#225;vel. No InCor-HC/FMUSP, o n&#250;mero de cirurgias cardiovasculares no dom&#237;nio do SUS corresponde a aproximadamente 80% do total. &#201; importante comentar que o governo aloca para a sa&#250;de p&#250;blica no Brasil US$ 157,00 por Habitante/Ano (H/A). Isso contrasta fortemente com os gastos de sa&#250;de p&#250;blica da Alemanha (US$ 3.521,00 H/A), Canad&#225; (US$ 2.823,00 H/A), Estados Unidos (US$ 2.725,00 H/A), Portugal (US$ 1.850,00 H/A), Chile (US$ 720,00 H/A), Argentina (US$ 380,00 H/A) e Costa Rica (US$ 378,00 H/A)<xref ref-type="bibr" rid="B06">6</xref>. Sabemos que o valor apresentado do gasto p&#250;blico nos Estados Unidos &#233; um exemplo emblem&#225;tico de sistema segmentado para pobres (<italic>Medicaid</italic>), idosos (<italic>Medicare</italic>) e veteranos de guerra (cerca de 66 milh&#245;es de habitantes), enquanto no Brasil &#233; a fonte de financiamento para cerca de 160 milh&#245;es de habitantes<xref ref-type="bibr" rid="B23">23</xref>.</p>
        <p>Uma publica&#231;&#227;o sobre pacientes submetidos &#224; troca valvar a&#243;rtica nos Estados Unidos mostrou uma correla&#231;&#227;o direta entre o incremento do risco dos pacientes e o aumento de morbimortalidade e custos<xref ref-type="bibr" rid="B14">14</xref>. Em nosso meio, estudo publicado pelo Instituto Dante Pazzanese de Cardiologia<xref ref-type="bibr" rid="B05">5</xref> revelou que o custo do procedimento da cirurgia de revasculariza&#231;&#227;o mioc&#225;rdica (prim&#225;ria, isolada e eletiva) &#233; inferior ao pagamento provido pelo SUS, mostrando que o custo m&#233;dio da cirurgia foi de R$ 6.990,00 e o valor pago foi de R$ 5.551,41,00. Esses valores s&#227;o diferentes daqueles encontrados na nossa an&#225;lise, na qual a variedade dos procedimentos realizados, incluindo urg&#234;ncias e emerg&#234;ncias, a piora progressiva dos pacientes no tempo, e o ajuste atual dos custos e do ressarcimento do SUS podem ter influenciado.</p>
        <p>Essa defasagem de custo tem feito com que hospitais universit&#225;rios e filantr&#243;picos, e mesmo hospitais privados com atendimento previdenci&#225;rio sejam obrigados a suspender atendimentos devido &#224; d&#237;vida acumulada. Tudo isso pode piorar ante a tend&#234;ncia mundial do aumento de pacientes de alto risco encaminhados para realiza&#231;&#227;o de procedimentos cardiovasculares.</p>
        <p>Neste estudo, foi mostrado que o CR incrementa-se progressivamente quando o risco pr&#233;-operat&#243;rio do paciente aumenta. Embora o ressarcimento do SUS tamb&#233;m aumente com o risco do paciente, ele &#233; desproporcional ao CR, e isso se incrementa conforme aumenta o risco do paciente. Esse cen&#225;rio poderia influenciar na sele&#231;&#227;o de pacientes operados nos hospitais de dom&#237;nio do SUS. Sem d&#250;vidas, o ideal seria que hospitais no dom&#237;nio do SUS fossem ressarcidos de forma equivalente ao CR. No entanto, o m&#237;nimo a ser feito &#233; um ressarcimento proporcional ao CR. No contexto atual e para um mesmo or&#231;amento, seria pagar menos pelas cirurgias de baixo risco e mais pelas cirurgias de maior risco, segundo o que chamamos de Ressarcimento ajustado ao Risco (<xref ref-type="fig" rid="f10">Figura 5</xref>). Dessa forma, a cada incremento da unidade do EuroSCORE, haver&#225; um valor mais justo a ser ressarcido pelo SUS.</p>
        <fig id="f10">
          <label>Figura 5</label>
          <caption>
            <title>Incremento do ressarcimento do Sistema &#218;nico de Sa&#250;de (SUS), custo real (CR) e ressarcimento versus risco, segundo o valor do EuroSCORE</title>
          </caption>
          <graphic xlink:href="1678-4170-abc-105-02-0130-50068-gf05-pt.jpg"/></fig>
        <sec>
          <title>Limita&#231;&#245;es do estudo</title>
          <p>Existem v&#225;rias limita&#231;&#245;es neste estudo. Primeiro, n&#227;o foi realizado seguimento para an&#225;lises em longo prazo, embora um estudo recente mostre que, no seguimento at&#233; 5 anos ap&#243;s troca valvar a&#243;rtica, tenha havido um custo maior para os pacientes de alto risco<xref ref-type="bibr" rid="B24">24</xref>. Em segundo lugar, uma an&#225;lise multic&#234;ntrica poderia ter encontrado diferen&#231;as referentes a padr&#245;es espec&#237;ficos de ressarcimento do SUS entre categorias de hospitais. Em terceiro lugar, o tamanho da amostra pode ter influenciado em algumas an&#225;lises, principalmente entre as categorias de risco intermedi&#225;rio e alto. Em quarto lugar, alguns fatores de risco, como os de fragilidade, n&#227;o foram considerados no estudo. No entanto, isso poderia aumentar diferen&#231;as em rela&#231;&#227;o ao grupo de pacientes de alto risco<xref ref-type="bibr" rid="B25">25</xref>.</p>
          <p>Em resumo, pacientes de alto risco encaminhados para cirurgia cardiovascular, al&#233;m de terem maior custo, apresentam maior risco de morbimortalidade. An&#225;lises em amostras maiores s&#227;o necess&#225;rias para justificar a custo-efic&#225;cia dos procedimentos, para subsidiar a sustentabilidade e financiamento do SUS, al&#233;m de melhorar a qualidade dos resultados e a seguran&#231;a dos pacientes.</p>
        </sec>
      </sec>
      <sec sec-type="conclusions">
        <title>Conclus&#245;es</title>
        <p>Embora o ressarcimento SUS aumente com o incremento do risco do paciente, ele &#233; desproporcional ao custo real. Dire&#231;&#245;es futuras no ressarcimento do SUS devem ser adotadas para que n&#227;o seja desestimulado o atendimento de um n&#250;mero cada vez maior de pacientes cir&#250;rgicos de alto risco.</p>
      </sec>
    </body>
    <back>
      <fn-group>
        <fn fn-type="supported-by">
          <p> Fontes de financiamento </p>
          <p>O presente estudo n&#227;o teve fontes de financiamento externas.</p>
        </fn>
        <fn fn-type="other">
          <p> Vincula&#231;&#227;o acad&#234;mica </p>
          <p>N&#227;o h&#225; vincula&#231;&#227;o deste estudo a programas de p&#243;s&#8209;gradua&#231;&#227;o.</p>
        </fn>
      </fn-group>
      <ack>
        <title>Agradecimentos</title>
        <p>A FAFESP, pelo apoio inesgot&#225;vel na realiza&#231;&#227;o do estudo.</p>
      </ack>
    </back>
  </sub-article>
</article>
