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  <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 specific-use="scielo-v3" pub-id-type="publisher-id">wknCwvpCBsGHqFC85hqqCkt</article-id>
      <article-id specific-use="scielo-v2" pub-id-type="publisher-id">S0066-782X2025001200309</article-id>
      <article-id pub-id-type="other">00309</article-id>
      <article-id pub-id-type="doi">10.36660/abc.20250254</article-id>
      <article-categories>
        <subj-group subj-group-type="heading">
          <subject>Artigo Original</subject>
        </subj-group>
      </article-categories>
      <title-group>
        <article-title>Estimula&#231;&#227;o do Sistema de Condu&#231;&#227;o Versus Estimula&#231;&#227;o Biventricular na Insufici&#234;ncia Card&#237;aca Cr&#244;nica: Protocolo para a An&#225;lise Econ&#244;mica do Estudo PhysioSync-HF</article-title>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <contrib-id contrib-id-type="orcid">0000-0001-6989-3079</contrib-id>
          <name>
            <surname>Decker</surname>
            <given-names>S&#233;rgio R. R.</given-names>
          </name>
          <role>Concep&#231;&#227;o e desenho da pesquisa</role>
          <role>Obten&#231;&#227;o de dados</role>
          <role>An&#225;lise e interpreta&#231;&#227;o dos dados</role>
          <role>An&#225;lise estat&#237;stica e Reda&#231;&#227;o do manuscrito</role>
          <role>Obten&#231;&#227;o de financiamento</role>
          <role>Revis&#227;o cr&#237;tica do manuscrito quanto ao conte&#250;do</role>
          <xref ref-type="aff" rid="aff1">
            <sup>1</sup>
          </xref>
          <xref ref-type="aff" rid="aff2">
            <sup>2</sup>
          </xref>
          <xref ref-type="aff" rid="aff3">
            <sup>3</sup>
          </xref>
          <xref ref-type="aff" rid="aff4">
            <sup>4</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Etges</surname>
            <given-names>Ana Paula Beck da S</given-names>
          </name>
          <role>An&#225;lise e interpreta&#231;&#227;o dos dados</role>
          <role>Revis&#227;o cr&#237;tica do manuscrito quanto ao conte&#250;do</role>
          <xref ref-type="aff" rid="aff5">
            <sup>5</sup>
          </xref>
          <xref ref-type="aff" rid="aff11">
            <sup>11</sup>
          </xref>
          <xref ref-type="aff" rid="aff12">
            <sup>12</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <contrib-id contrib-id-type="orcid">0000-0001-8977-6929</contrib-id>
          <name>
            <surname>Zimerman</surname>
            <given-names>Andr&#233;</given-names>
          </name>
          <role>Concep&#231;&#227;o e desenho da pesquisa</role>
          <role>An&#225;lise e interpreta&#231;&#227;o dos dados</role>
          <role>Obten&#231;&#227;o de financiamento</role>
          <role>Revis&#227;o cr&#237;tica do manuscrito quanto ao conte&#250;do</role>
          <xref ref-type="aff" rid="aff3">
            <sup>3</sup>
          </xref>
          <xref ref-type="aff" rid="aff4">
            <sup>4</sup>
          </xref>
          <xref ref-type="aff" rid="aff6">
            <sup>6</sup>
          </xref>
          <xref ref-type="aff" rid="aff7">
            <sup>7</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Alves</surname>
            <given-names>Fernanda D.</given-names>
          </name>
          <role>Obten&#231;&#227;o de dados</role>
          <role>Obten&#231;&#227;o de financiamento</role>
          <role>Revis&#227;o cr&#237;tica do manuscrito quanto ao conte&#250;do</role>
          <xref ref-type="aff" rid="aff3">
            <sup>3</sup>
          </xref>
          <xref ref-type="aff" rid="aff4">
            <sup>4</sup>
          </xref>
          <xref ref-type="aff" rid="aff6">
            <sup>6</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <contrib-id contrib-id-type="orcid">0000-0001-8389-2574</contrib-id>
          <name>
            <surname>Ternes</surname>
            <given-names>Caique M.</given-names>
          </name>
          <role>Concep&#231;&#227;o e desenho da pesquisa</role>
          <role>Revis&#227;o cr&#237;tica do manuscrito quanto ao conte&#250;do</role>
          <xref ref-type="aff" rid="aff6">
            <sup>6</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Santos</surname>
            <given-names>Juliana S.</given-names>
          </name>
          <role>Obten&#231;&#227;o de dados</role>
          <role>An&#225;lise e interpreta&#231;&#227;o dos dados</role>
          <xref ref-type="aff" rid="aff3">
            <sup>3</sup>
          </xref>
          <xref ref-type="aff" rid="aff6">
            <sup>6</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <contrib-id contrib-id-type="orcid">0000-0001-9980-9114</contrib-id>
          <name>
            <surname>Zimerman</surname>
            <given-names>Leandro</given-names>
          </name>
          <role>Concep&#231;&#227;o e desenho da pesquisa</role>
          <role>Revis&#227;o cr&#237;tica do manuscrito quanto ao conte&#250;do</role>
          <xref ref-type="aff" rid="aff7">
            <sup>7</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <contrib-id contrib-id-type="orcid">0000-0002-6557-393X</contrib-id>
          <name>
            <surname>Rohde</surname>
            <given-names>Luis Eduardo</given-names>
          </name>
          <role>Concep&#231;&#227;o e desenho da pesquisa</role>
          <role>Revis&#227;o cr&#237;tica do manuscrito quanto ao conte&#250;do</role>
          <xref ref-type="aff" rid="aff3">
            <sup>3</sup>
          </xref>
          <xref ref-type="aff" rid="aff4">
            <sup>4</sup>
          </xref>
          <xref ref-type="aff" rid="aff5">
            <sup>5</sup>
          </xref>
          <xref ref-type="aff" rid="aff6">
            <sup>6</sup>
          </xref>
          <xref ref-type="aff" rid="aff11">
            <sup>11</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Forno</surname>
            <given-names>Alexander Dal</given-names>
          </name>
          <role>Concep&#231;&#227;o e desenho da pesquisa</role>
          <role>Revis&#227;o cr&#237;tica do manuscrito quanto ao conte&#250;do</role>
          <xref ref-type="aff" rid="aff8">
            <sup>8</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>d&#8217;Avila</surname>
            <given-names>Andr&#233;</given-names>
          </name>
          <role>Concep&#231;&#227;o e desenho da pesquisa</role>
          <role>Revis&#227;o cr&#237;tica do manuscrito quanto ao conte&#250;do</role>
          <xref ref-type="aff" rid="aff8">
            <sup>8</sup>
          </xref>
          <xref ref-type="aff" rid="aff9">
            <sup>9</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Kazi</surname>
            <given-names>Dhruv S.</given-names>
          </name>
          <role>Revis&#227;o cr&#237;tica do manuscrito quanto ao conte&#250;do</role>
          <xref ref-type="aff" rid="aff2">
            <sup>2</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <contrib-id contrib-id-type="orcid">0000-0001-7290-0348</contrib-id>
          <name>
            <surname>Bertoldi</surname>
            <given-names>Eduardo G.</given-names>
          </name>
          <role>An&#225;lise e interpreta&#231;&#227;o dos dados</role>
          <role>Revis&#227;o cr&#237;tica do manuscrito quanto ao conte&#250;do</role>
          <xref ref-type="aff" rid="aff3">
            <sup>3</sup>
          </xref>
          <xref ref-type="aff" rid="aff10">
            <sup>10</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <contrib-id contrib-id-type="orcid">0000-0002-2447-2577</contrib-id>
          <name>
            <surname>Polanczyk</surname>
            <given-names>Carisi A.</given-names>
          </name>
          <role>Concep&#231;&#227;o e desenho da pesquisa</role>
          <role>An&#225;lise e interpreta&#231;&#227;o dos dados</role>
          <role>Obten&#231;&#227;o de financiamento</role>
          <role>Revis&#227;o cr&#237;tica do manuscrito quanto ao conte&#250;do</role>
          <xref ref-type="aff" rid="aff3">
            <sup>3</sup>
          </xref>
          <xref ref-type="aff" rid="aff4">
            <sup>4</sup>
          </xref>
          <xref ref-type="aff" rid="aff6">
            <sup>6</sup>
          </xref>
          <xref ref-type="aff" rid="aff7">
            <sup>7</sup>
          </xref>
          <xref ref-type="aff" rid="aff11">
            <sup>11</sup>
          </xref>
          <xref ref-type="aff" rid="aff12">
            <sup>12</sup>
          </xref>
        </contrib>
      </contrib-group>
      <aff id="aff1">
        <label>1</label>
        <institution content-type="orgdiv1">Servi&#231;o de Cl&#237;nica M&#233;dica</institution>
        <institution content-type="orgname">Hospital Moinhos de Vento</institution>
        <addr-line>
          <named-content content-type="city">Porto Alegre</named-content>
          <named-content content-type="state">RS</named-content>
        </addr-line>
        <country country="BR">Brasil</country>
        <institution content-type="original">Servi&#231;o de Cl&#237;nica M&#233;dica do Hospital Moinhos de Vento, Porto Alegre, RS &#8211; Brasil</institution>
      </aff>
      <aff id="aff2">
        <label>2</label>
        <institution content-type="orgdiv2">Smith Center for Outcomes Research</institution>
        <institution content-type="orgdiv1">Beth Israel Deaconess Medical Center</institution>
        <institution content-type="orgname">Harvard Medical School</institution>
        <addr-line>
          <named-content content-type="city">Boston</named-content>
        </addr-line>
        <country country="US">EUA</country>
        <institution content-type="original">Smith Center for Outcomes Research, Beth Israel Deaconess Medical Center and Harvard Medical School, Boston &#8211; EUA</institution>
      </aff>
      <aff id="aff3">
        <label>3</label>
        <institution content-type="orgdiv1">Programa de P&#243;s-Gradua&#231;&#227;o em Cardiologia e Ci&#234;ncias Cardiovasculares</institution>
        <institution content-type="orgname">Universidade Federal do Rio Grande do Sul</institution>
        <addr-line>
          <named-content content-type="city">Porto Alegre</named-content>
          <named-content content-type="state">RS</named-content>
        </addr-line>
        <country country="BR">Brasil</country>
        <institution content-type="original">Programa de P&#243;s-Gradua&#231;&#227;o em Cardiologia e Ci&#234;ncias Cardiovasculares, Universidade Federal do Rio Grande do Sul, Porto Alegre, RS &#8211; Brasil</institution>
      </aff>
      <aff id="aff4">
        <label>4</label>
        <institution content-type="orgname">MOVE Academic Research Organization</institution>
        <institution content-type="orgdiv1">Hospital Moinhos de Vento</institution>
        <addr-line>
          <named-content content-type="city">Porto Alegre</named-content>
          <named-content content-type="state">RS</named-content>
        </addr-line>
        <country country="BR">Brasil</country>
        <institution content-type="original">MOVE Academic Research Organization, Hospital Moinhos de Vento, Porto Alegre, RS &#8211; Brasil</institution>
      </aff>
      <aff id="aff5">
        <label>5</label>
        <institution content-type="orgdiv1">Programa de P&#243;s-Gradua&#231;&#227;o em Epidemiologia</institution>
        <institution content-type="orgname">Universidade Federal do Rio Grande do Sul</institution>
        <addr-line>
          <named-content content-type="city">Porto Alegre</named-content>
          <named-content content-type="state">RS</named-content>
        </addr-line>
        <country country="BR">Brasil</country>
        <institution content-type="original">Programa de P&#243;s-Gradua&#231;&#227;o em Epidemiologia, Universidade Federal do Rio Grande do Sul, Porto Alegre, RS &#8211; Brasil</institution>
      </aff>
      <aff id="aff6">
        <label>6</label>
        <institution content-type="orgname">Hospital Moinhos de Vento</institution>
        <addr-line>
          <named-content content-type="city">Porto Alegre</named-content>
          <named-content content-type="state">RS</named-content>
        </addr-line>
        <country country="BR">Brasil</country>
        <institution content-type="original">Projetos de Pesquisa, Hospital Moinhos de Vento, Porto Alegre, RS &#8211; Brasil</institution>
      </aff>
      <aff id="aff7">
        <label>7</label>
        <institution content-type="orgdiv1">Servi&#231;o de Cardiologia</institution>
        <institution content-type="orgname">Hospital Moinhos de Vento</institution>
        <addr-line>
          <named-content content-type="city">Porto Alegre</named-content>
          <named-content content-type="state">RS</named-content>
        </addr-line>
        <country country="BR">Brasil</country>
        <institution content-type="original">Servi&#231;o de Cardiologia, Hospital Moinhos de Vento, Porto Alegre, RS &#8211; Brasil</institution>
      </aff>
      <aff id="aff8">
        <label>8</label>
        <institution content-type="orgname">Hospital SOS Cardio</institution>
        <addr-line>
          <named-content content-type="city">Florian&#243;polis</named-content>
          <named-content content-type="state">SC</named-content>
        </addr-line>
        <country country="BR">Brasil</country>
        <institution content-type="original">Hospital SOS Cardio, Florian&#243;polis, SC &#8211; Brasil</institution>
      </aff>
      <aff id="aff9">
        <label>9</label>
        <institution content-type="orgdiv2">Cardiac Arrhythmia Service</institution>
        <institution content-type="orgdiv1">Beth Israel Deaconess Medical Center</institution>
        <institution content-type="orgname">The Harvard Thorndike Electrophysiology Institute</institution>
        <addr-line>
          <named-content content-type="city">Boston</named-content>
        </addr-line>
        <country country="US">EUA</country>
        <institution content-type="original">Cardiac Arrhythmia Service, Beth Israel Deaconess Medical Center and The Harvard Thorndike Electrophysiology Institute, Boston &#8211; EUA</institution>
      </aff>
      <aff id="aff10">
        <label>10</label>
        <institution content-type="orgdiv1">Faculdade de Medicina</institution>
        <institution content-type="orgname">Universidade Federal de Pelotas</institution>
        <addr-line>
          <named-content content-type="city">Pelotas</named-content>
          <named-content content-type="state">RS</named-content>
        </addr-line>
        <country country="BR">Brasil </country>
        <institution content-type="original">Faculdade de Medicina, Universidade Federal de Pelotas, Pelotas, RS &#8211; Brasil </institution>
      </aff>
      <aff id="aff11">
        <label>11</label>
        <institution content-type="orgname">Hospital de Cl&#237;nicas de Porto Alegre</institution>
        <addr-line>
          <named-content content-type="city">Porto Alegre</named-content>
          <named-content content-type="state">RS</named-content>
        </addr-line>
        <country country="BR">Brasil </country>
        <institution content-type="original">Hospital de Cl&#237;nicas de Porto Alegre, Porto Alegre, RS &#8211; Brasil </institution>
      </aff>
      <aff id="aff12">
        <label>12</label>
        <institution content-type="orgname">Instituto para Avalia&#231;&#227;o e Transla&#231;&#227;o em Sa&#250;de para doen&#231;as Cr&#244;nicas e negligenciadas de Alta Relev&#226;ncia</institution>
        <addr-line>
          <named-content content-type="city">Porto Alegre</named-content>
          <named-content content-type="state">RS</named-content>
        </addr-line>
        <country country="BR">Brasil</country>
        <institution content-type="original">Instituto para Avalia&#231;&#227;o e Transla&#231;&#227;o em Sa&#250;de para doen&#231;as Cr&#244;nicas e negligenciadas de Alta Relev&#226;ncia, IATS-CARE, Porto Alegre, RS &#8211; Brasil</institution>
      </aff>
      <author-notes>
        <corresp id="c01"><label>Correspond&#234;ncia:</label> Carisi Anne Polanczyk Hospital Moinhos de Vento &#8211; Rua Tiradentes, 333. CEP 90035-000, Porto Alegre, RS &#8211; Brasil E-mail: <email>carisi.polanczyk@hmv.org.br</email> </corresp>
        <fn fn-type="edited-by">
          <label>Editor respons&#225;vel pela revis&#227;o:</label>
          <p>Mauricio Scanavacca</p>
        </fn>
        <fn fn-type="coi-statement">
          <label>Potencial conflito de interesse:</label>
          <p>CAP received financial support for research, lectures, and consulting projects from AstraZeneca, Abbott, Bayer, Baxter, BMS, Novartis, Pfizer, Roche, Sanofi, none related to this study. APBSE received financial support for research, lectures, and consulting projects from AstraZeneca, Abbott, Amgen, Bayer, Baxter, BMS, Novartis, Pfizer, Organon, Roche, Sanofi, none related to this study. AZ received honoraria for lectures from Novartis, not related to this study. No other disclosures were reported.</p>
        </fn>
      </author-notes>
      <pub-date date-type="pub" publication-format="electronic">
        <day>27</day>
        <month>02</month>
        <year>2026</year>
      </pub-date>
      <pub-date date-type="collection" publication-format="electronic">
        <month>12</month>
        <year>2025</year>
      </pub-date>
      <volume>122</volume>
      <issue>12</issue>
      <elocation-id>e20250254</elocation-id>
      <history>
        <date date-type="received">
          <day>08</day>
          <month>04</month>
          <year>2025</year>
        </date>
        <date date-type="rev-recd">
          <day>28</day>
          <month>07</month>
          <year>2025</year>
        </date>
        <date date-type="accepted">
          <day>28</day>
          <month>07</month>
          <year>2025</year>
        </date>
      </history>
      <permissions>
        <license license-type="open-access" xlink:href="https://creativecommons.org/licenses/by/4.0/" xml:lang="en">
          <license-p>Este &#233; um artigo de acesso aberto distribu&#237;do sob os termos da licen&#231;a de atribui&#231;&#227;o pelo Creative Commons</license-p>
        </license>
      </permissions>
      <abstract>
        <title>Resumo</title>
        <sec>
          <title>Fundamento</title>
          <p> A estimula&#231;&#227;o do sistema de condu&#231;&#227;o (ESC) surgiu como uma alternativa &#224; estimula&#231;&#227;o biventricular (EBV) para terapia de ressincroniza&#231;&#227;o card&#237;aca (TRC), com potenciais benef&#237;cios cl&#237;nicos e menores custos. O PhysioSync-HF &#233; um estudo multic&#234;ntrico e randomizado que compara essas estrat&#233;gias sob as perspectivas cl&#237;nica e econ&#244;mica em pacientes com insufici&#234;ncia card&#237;aca e fra&#231;&#227;o de eje&#231;&#227;o reduzida (ICFER).</p>
        </sec>
        <sec>
          <title>Objetivo</title>
          <p> Descrever a justificativa e o desenho da avalia&#231;&#227;o econ&#244;mica baseada em ensaio cl&#237;nico incorporada ao estudo PhysioSync-HF.</p>
        </sec>
        <sec>
          <title>M&#233;todos</title>
          <p> O estudo PhysioSync-HF incluiu 179 pacientes com seguimento de 1 ano. Os dados de custo do procedimento ser&#227;o coletados utilizando a abordagem de custeio baseado em atividades e tempo. Os custos associados ao dispositivo, eventos cl&#237;nicos adversos e cuidados ambulatoriais durante o seguimento ser&#227;o estimados por meio de m&#233;todos de contabilidade baseados em recursos consumidos. M&#233;todos apropriados ser&#227;o empregados para tratar dados ausentes, e as an&#225;lises estat&#237;sticas considerar&#227;o a distribui&#231;&#227;o assim&#233;trica das vari&#225;veis de custo.</p>
        </sec>
        <sec>
          <title>Resultados</title>
          <p> O desfecho econ&#244;mico prim&#225;rio &#233; a diferen&#231;a entre os grupos no custo m&#233;dico direto total por paciente ao longo de 1 ano de seguimento (ESC vs. EBV). Os desfechos secund&#225;rios incluem a decomposi&#231;&#227;o dos custos diretos em componentes e uma an&#225;lise de impacto or&#231;ament&#225;rio que estima o efeito anual no sistema de sa&#250;de brasileiro se todos os pacientes eleg&#237;veis recebessem ESC em vez de EBV.</p>
        </sec>
        <sec>
          <title>Conclus&#227;o</title>
          <p> Aproveitando um ensaio cardiovascular multic&#234;ntrico para mensurar os custos da ESC em compara&#231;&#227;o &#224; EBV, esta avalia&#231;&#227;o econ&#244;mica busca identificar oportunidades de redu&#231;&#227;o de custos que possam ampliar o acesso com equidade &#224; TRC para indiv&#237;duos com ICFER no Brasil, al&#233;m de fornecer informa&#231;&#245;es relevantes para outros sistemas de sa&#250;de no mundo.</p>
        </sec>
        <sec>
          <title>Registro do Ensaio</title>
          <p> NCT05572736.</p>
        </sec>
      </abstract>
      <abstract abstract-type="graphical">
        <p>
          <fig id="f01">
            <label>Figura Central:</label>
            <caption>
              <title>Estimula&#231;&#227;o do Sistema de Condu&#231;&#227;o Versus Estimula&#231;&#227;o Biventricular na Insufici&#234;ncia Card&#237;aca Cr&#244;nica: Protocolo para a An&#225;lise Econ&#244;mica do Estudo PhysioSync-HF</title>
            </caption>
            <attrib>Desenho do ensaio com coleta planejada de dados cl&#237;nicos e econ&#244;micos. Dados do TDABC s&#227;o coletados de D1 at&#233; D30; o seguimento do estudo continua at&#233; M12. D1: dia 1; D30: dia 30; EBV: estimula&#231;&#227;o biventricular; ESC: estimula&#231;&#227;o do sistema de condu&#231;&#227;o; FEVE: fra&#231;&#227;o de eje&#231;&#227;o do ventr&#237;culo esquerdo; ICFER: insufici&#234;ncia card&#237;aca com fra&#231;&#227;o de eje&#231;&#227;o reduzida; M12: m&#234;s 12; TDABC m&#233;todo de custeio baseado em atividades e tempo (time-driven activity-based costing).</attrib>
            <alternatives>
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          </fig>
        </p>
      </abstract>
      <kwd-group xml:lang="pt">
        <title>Palavras-chave</title>
        <kwd>Terapia de Ressincroniza&#231;&#227;o Card&#237;aca</kwd>
        <kwd>Insufici&#234;ncia Card&#237;aca Sist&#243;lica</kwd>
        <kwd>Custos de Cuidados de Sa&#250;de</kwd>
      </kwd-group>
      <funding-group>
        <award-group>
          <funding-source>Coordena&#231;&#227;o de Aperfei&#231;oamento de Pessoal de N&#237;vel Superior</funding-source>
          <award-id>001</award-id>
        </award-group>
        <funding-statement>Fontes de financiamento: O presente estudo foi financiado pelo Programa de Desenvolvimento Institucional do Sistema &#218;nico de Sa&#250;de (Proadi-SUS), Brasil (NUP 25000.168694/2023-15); o Escrit&#243;rio de Projetos e Unidade de Ensaios Cl&#237;nicos do Hospital Moinhos de Vento foi o centro benefici&#225;rio e coordenador. Foi parcialmente financiado pelo Programa de Excel&#234;ncia Acad&#234;mica (PROEX, n&#186; 23038.011210/2020-53) &#8211; Brasil (CAPES).</funding-statement>
      </funding-group>
      <counts>
        <fig-count count="4"/>
        <table-count count="4"/>
        <equation-count count="0"/>
        <ref-count count="60"/>
      </counts>
    </article-meta>
  </front>
  <body>
    <sec sec-type="intro">
      <title>Introdu&#231;&#227;o</title>
      <p>A insufici&#234;ncia card&#237;aca com fra&#231;&#227;o de eje&#231;&#227;o reduzida (ICFER) &#233; uma condi&#231;&#227;o cr&#244;nica que afeta cerca de 1,3% da popula&#231;&#227;o mundial em todas as faixas et&#225;rias, com estimativas mais altas de 3,4% entre adultos e 8,3% entre idosos.<sup><xref ref-type="bibr" rid="B1">1</xref></sup> Devido ao envelhecimento populacional, o n&#250;mero de indiv&#237;duos afetados continua a aumentar.<sup><xref ref-type="bibr" rid="B2">2</xref></sup> Atualmente, cerca de 600 a cada 100.000 pessoas vivem com ICFER no Sul da Am&#233;rica Latina, com quase o dobro dessa preval&#234;ncia na Am&#233;rica do Norte, contribuindo para uma carga cl&#237;nica e econ&#244;mica substancial e crescente.<sup><xref ref-type="bibr" rid="B1">1</xref>-<xref ref-type="bibr" rid="B4">4</xref></sup></p>
      <p>Dentro do grupo de pacientes com ICFER, aqueles com anormalidades de condu&#231;&#227;o representam um subgrupo de maior risco, para o qual terapias individualizadas oferecem benef&#237;cios importantes.<sup><xref ref-type="bibr" rid="B5">5</xref></sup> A terapia de ressincroniza&#231;&#227;o card&#237;aca (TRC) reduz a morbimortalidade em pacientes com ICFER e bloqueio completo de ramo esquerdo (BRE).<sup><xref ref-type="bibr" rid="B5">5</xref>-<xref ref-type="bibr" rid="B8">8</xref></sup> A estimula&#231;&#227;o biventricular (EBV) &#233; a t&#233;cnica padr&#227;o para fornecer estimula&#231;&#227;o sincronizada, enquanto a estimula&#231;&#227;o do sistema de condu&#231;&#227;o (ESC), que estimula diretamente o sistema de condu&#231;&#227;o intr&#237;nseco, surgiu recentemente como uma alternativa promissora.<sup><xref ref-type="bibr" rid="B9">9</xref></sup></p>
      <p>Do ponto de vista econ&#244;mico, a ESC pode reduzir custos procedimentais por exigir menos insumos. Essa considera&#231;&#227;o &#233; particularmente relevante em pa&#237;ses de baixa e m&#233;dia renda (PBMR), como o Brasil, onde cerca de 200.000 indiv&#237;duos s&#227;o eleg&#237;veis para TRC, mas apenas uma pequena fra&#231;&#227;o a recebe.<sup><xref ref-type="bibr" rid="B3">3</xref>,<xref ref-type="bibr" rid="B10">10</xref>,<xref ref-type="bibr" rid="B11">11</xref></sup> Os altos custos e a complexidade do procedimento t&#234;m limitado a implementa&#231;&#227;o global da TRC e contribuem para a desigualdade no acesso entre pessoas com ICFER.<sup><xref ref-type="bibr" rid="B12">12</xref>-<xref ref-type="bibr" rid="B14">14</xref></sup></p>
      <p>A incorpora&#231;&#227;o da coleta de dados econ&#244;micos em ensaios cl&#237;nicos pode alinhar a ado&#231;&#227;o de novas tecnologias pelos &#243;rg&#227;os regulat&#243;rios ao seu valor para a sociedade.<sup><xref ref-type="bibr" rid="B15">15</xref>-<xref ref-type="bibr" rid="B17">17</xref></sup> Diante da carga cl&#237;nica e econ&#244;mica crescente impulsionada por mudan&#231;as demogr&#225;ficas e pelo aumento das doen&#231;as cr&#244;nicas n&#227;o transmiss&#237;veis, lideradas pelas doen&#231;as cardiovasculares,<sup><xref ref-type="bibr" rid="B3">3</xref>,<xref ref-type="bibr" rid="B18">18</xref>,<xref ref-type="bibr" rid="B19">19</xref></sup> essa abordagem permite uma quantifica&#231;&#227;o mais precisa dos custos por meio de m&#233;todos de microcusteio e pode catalisar melhorias mais amplas na gest&#227;o da sa&#250;de.<sup><xref ref-type="bibr" rid="B15">15</xref>,<xref ref-type="bibr" rid="B16">16</xref>,<xref ref-type="bibr" rid="B20">20</xref>-<xref ref-type="bibr" rid="B22">22</xref></sup></p>
      <p>Entretanto, as avalia&#231;&#245;es de custo baseadas em ensaios cl&#237;nicos enfrentam desafios, incluindo heterogeneidade na coleta e an&#225;lise de dados, assim como a limitada viabilidade de medi&#231;&#245;es detalhadas, o que pode resultar em altas taxas de dados ausentes.<sup><xref ref-type="bibr" rid="B23">23</xref>-<xref ref-type="bibr" rid="B26">26</xref></sup> Essas quest&#245;es epidemiol&#243;gicas e metodol&#243;gicas refor&#231;am a necessidade de descri&#231;&#245;es metodol&#243;gicas claras e publica&#231;&#245;es de protocolos para avalia&#231;&#245;es econ&#244;micas baseadas em ensaios cl&#237;nicos.</p>
      <p>Este manuscrito tem como objetivo descrever a avalia&#231;&#227;o econ&#244;mica incorporada ao estudo PhysioSync-HF (NCT05572736), que compara ESC e EBV em pacientes com ICFER. Nossa hip&#243;tese central &#233; que a ESC apresentar&#225; economia de custos em rela&#231;&#227;o &#224; EBV sob a perspectiva do sistema de sa&#250;de e poder&#225; reduzir barreiras financeiras ao encaminhamento e ao acesso &#224; TRC.</p>
    </sec>
    <sec sec-type="methods">
      <title>M&#233;todos</title>
      <sec>
        <title>Desenho do estudo</title>
        <p>O PhysioSync-HF &#233; um ensaio multic&#234;ntrico, randomizado e de n&#227;o inferioridade que compara a ESC com a EBV em pacientes com ICFER e BRE. Um desfecho secund&#225;rio chave &#233; a diferen&#231;a entre os grupos no custo m&#233;dico direto total por paciente, avaliado sob a perspectiva do sistema de sa&#250;de brasileiro (<xref ref-type="table" rid="t1">Tabela 1</xref>), abrangendo tanto o setor p&#250;blico, o Sistema &#218;nico de Sa&#250;de (SUS), quanto o setor privado.</p>
        <p>
          <table-wrap id="t1">
            <label>Tabela 1</label>
            <caption>
              <title>&#8211; Perspectiva da avalia&#231;&#227;o de custos incluindo custos m&#233;dicos diretos totais</title>
            </caption>
            <table frame="hsides" rules="groups">
              <colgroup>
                <col/>
                <col/>
                <col/>
                <col/>
              </colgroup>
              <thead>
                <tr>
                  <th align="left" rowspan="2">Componente de custo</th>
                  <th rowspan="2">Elementos inclu&#237;dos</th>
                  <th colspan="2">Perspectiva</th>
                </tr>
                <tr>
                  <th>Sistema de Sa&#250;de</th>
                  <th>Sociedade</th>
                </tr>
              </thead>
              <tbody>
                <tr>
                  <td>Custos diretos de sa&#250;de pagos por terceiros</td>
                  <td align="center">Medicamentos/dispositivos; servi&#231;os hospitalares; servi&#231;os m&#233;dicos; exames</td>
                  <td align="center">x</td>
                  <td align="center">x</td>
                </tr>
                <tr>
                  <td>Custos diretos de sa&#250;de pagos diretamente pelos pacientes</td>
                  <td align="center">Medicamentos/dispositivos; servi&#231;os hospitalares; servi&#231;os m&#233;dicos; exames</td>
                  <td align="center">x</td>
                  <td align="center">x</td>
                </tr>
                <tr>
                  <td>Custos diretos n&#227;o m&#233;dicos</td>
                  <td align="center">Tempo do paciente; tempo de cuidadores n&#227;o remunerados; transporte</td>
                  <td> </td>
                  <td align="center">x</td>
                </tr>
                <tr>
                  <td>Custos indiretos</td>
                  <td align="center">Perda de produtividade; custo de mortalidade prematura</td>
                  <td> </td>
                  <td align="center">x</td>
                </tr>
                <tr>
                  <td>Outros custos indiretos ou intang&#237;veis</td>
                  <td align="center">Jur&#237;dicos; ambientais; outros</td>
                  <td> </td>
                  <td align="center">x</td>
                </tr>
              </tbody>
            </table>
            <table-wrap-foot>
              <fn id="TFN1">
                <p>Destacam-se os custos avaliados nesta an&#225;lise econ&#244;mica baseada em ensaio cl&#237;nico, que s&#227;o categorizados como despesas m&#233;dicas diretas.</p>
              </fn>
            </table-wrap-foot>
          </table-wrap>
        </p>
        <p>Os custos incluem aqueles relacionados ao procedimento de TRC e ao acompanhamento subsequente. A <xref ref-type="fig" rid="f01">Figura Central</xref> apresenta o esquema do estudo e o plano de coleta de dados da avalia&#231;&#227;o econ&#244;mica incorporada. Os m&#233;todos s&#227;o relatados de acordo com as recomenda&#231;&#245;es do <italic>Standard Protocol Items: Recommendations for Interventional Trials</italic> e, quando aplic&#225;vel &#224;s an&#225;lises econ&#244;micas, com elementos do <italic>Consolidated Health Economic Evaluation Reporting Standards</italic>.<sup><xref ref-type="bibr" rid="B27">27</xref>,<xref ref-type="bibr" rid="B28">28</xref></sup> O protocolo completo do estudo est&#225; registrado em ClinicalTrials.gov (NCT05572736).</p>
        <p>Um total de 179 pacientes foi inclu&#237;do entre novembro de 2022 e dezembro de 2023. A coleta e a an&#225;lise dos dados econ&#244;micos abranger&#227;o o seguimento de 12 meses. Os investigadores principais, coordenadores e diretores de pesquisa permanecer&#227;o cegos aos resultados econ&#244;micos at&#233; o travamento do banco de dados. O estudo &#233; financiado pelo Minist&#233;rio da Sa&#250;de do Brasil por meio do Programa de Apoio ao Desenvolvimento Institucional do Sistema &#218;nico de Sa&#250;de (Proadi-SUS).</p>
      </sec>
      <sec>
        <title>Locais do estudo e centros participantes</title>
        <p>O recrutamento ocorreu em ambientes ambulatoriais e hospitalares distribu&#237;dos em 14 centros localizados em 11 estados brasileiros (Figura S1). Todos os centros participantes receberam treinamento padronizado para a coleta de dados econ&#244;micos.</p>
      </sec>
      <sec>
        <title>Popula&#231;&#227;o do estudo</title>
        <p>Os participantes eleg&#237;veis s&#227;o adultos (&#8805; 18 anos) com ICFER, fra&#231;&#227;o de eje&#231;&#227;o do ventr&#237;culo esquerdo (FEVE) &#8804; 35%, sintomas de classe funcional II-III da New York Heart Association (NYHA) e BRE com dura&#231;&#227;o do QRS &#8805; 130 ms. Todos os participantes deviam estar em terapia medicamentosa otimizada conforme diretrizes e possuir encaminhamento para TRC.</p>
      </sec>
      <sec>
        <title>Interven&#231;&#227;o do estudo</title>
        <p>Os participantes foram randomizados na propor&#231;&#227;o 1:1 para ESC ou EBV. A estrat&#233;gia de ESC inclui estimula&#231;&#227;o da &#225;rea do BRE, estimula&#231;&#227;o do feixe de His ou estimula&#231;&#227;o septal profunda; caso a ressincroniza&#231;&#227;o el&#233;trica permanecesse incompleta, foi permitida a TRC otimizada para o feixe de ramo esquerdo (<italic>left bundle branch&#8211;optimized CRT</italic>, LOT-CRT) com a adi&#231;&#227;o de um eletrodo no seio coron&#225;rio. O procedimento de EBV seguiu as pr&#225;ticas contempor&#226;neas baseadas em diretrizes e foi realizado pela equipe de eletrofisiologia. O cruzamento entre grupos foi permitido caso a estrat&#233;gia atribu&#237;da se mostrasse malsucedida.</p>
      </sec>
      <sec>
        <title>Desfechos</title>
        <sec>
          <title>Desfechos cl&#237;nicos</title>
          <p>O desfecho cl&#237;nico prim&#225;rio do PhysioSync-HF &#233; um composto hier&#225;rquico de mortalidade por todas as causas, hospitaliza&#231;&#227;o por ICFER, visita de urg&#234;ncia por ICFER e varia&#231;&#227;o da FEVE do basal para 12 meses. A n&#227;o inferioridade da ESC em rela&#231;&#227;o &#224; EBV ser&#225; testada inicialmente, com margem definida como raz&#227;o de chances &lt; 1,20. Caso a n&#227;o inferioridade seja demonstrada, a superioridade ser&#225; testada sequencialmente para o mesmo desfecho.</p>
        </sec>
        <sec>
          <title>Desfecho econ&#244;mico prim&#225;rio</title>
          <p>O desfecho econ&#244;mico prim&#225;rio (tamb&#233;m desfecho secund&#225;rio chave do ensaio) &#233; a diferen&#231;a no custo m&#233;dico direto total por paciente entre os grupos de tratamento. Os custos m&#233;dicos diretos totais englobam os componentes listados na <xref ref-type="table" rid="t2">Tabela 2</xref>. As an&#225;lises utilizar&#227;o uma popula&#231;&#227;o modificada por inten&#231;&#227;o de tratar aos 12 meses, incluindo todos os pacientes randomizados que realizaram o procedimento inicial, de modo a capturar os custos relacionados a cruzamentos precoces ou tardios ap&#243;s a randomiza&#231;&#227;o.</p>
          <p>
            <table-wrap id="t2">
              <label>Tabela 2</label>
              <caption>
                <title>&#8211; Recursos e estimativas de custo mensurados durante o estudo PhysioSync-HF</title>
              </caption>
              <table frame="hsides" rules="groups">
                <colgroup>
                  <col/>
                  <col/>
                  <col/>
                </colgroup>
                <thead>
                  <tr>
                    <th align="left">Recurso</th>
                    <th rowspan="2">Fonte da estimativa de custo (caso base)</th>
                    <th rowspan="2">Potenciais an&#225;lises de sensibilidade</th>
                  </tr>
                  <tr>
                    <th align="left">Hospitaliza&#231;&#227;o inicial</th>
                  </tr>
                </thead>
                <tbody>
                  <tr>
                    <td>
                      <bold>Dispositivo de TRC</bold>
                    </td>
                    <td align="center">Perspectiva de compra no mercado</td>
                    <td align="center">Perspectiva de compra p&#250;blica vs. privada</td>
                  </tr>
                  <tr>
                    <td>
                      <bold>Utiliza&#231;&#227;o de m&#227;o de obra</bold>
                      <sup>
                        <bold>*</bold>
                      </sup>
                    </td>
                    <td align="center">TDABC</td>
                    <td align="center">&#8212;</td>
                  </tr>
                  <tr>
                    <td>
                      <bold>Utiliza&#231;&#227;o de instala&#231;&#245;es hospitalares</bold>
                      <sup>
                        <bold>&#8224;</bold>
                      </sup>
                    </td>
                    <td align="center">TDABC</td>
                    <td align="center">&#8212;</td>
                  </tr>
                  <tr>
                    <td>
                      <bold>Medicamentos</bold>
                    </td>
                    <td align="center">Registros hospitalares</td>
                    <td align="center">&#8212;</td>
                  </tr>
                  <tr>
                    <td>
                      <bold>Exames</bold>
                    </td>
                    <td align="center">Registros hospitalares</td>
                    <td align="center">&#8212;</td>
                  </tr>
                  <tr>
                    <td>
                      <bold>Outros insumos</bold>
                    </td>
                    <td align="center">Registros hospitalares</td>
                    <td align="center">&#8212;</td>
                  </tr>
                  <tr>
                    <td>Seguimento ap&#243;s a alta</td>
                    <td> </td>
                    <td> </td>
                  </tr>
                  <tr>
                    <td>Cuidados ambulatoriais para ICFER</td>
                    <td align="center">Ghisleni et al.<xref ref-type="bibr" rid="B36"><sup>36</sup></xref> </td>
                    <td align="center">&#8212;</td>
                  </tr>
                  <tr>
                    <td>Visitas urgentes por descompensa&#231;&#227;o de ICFER</td>
                    <td align="center">CBHPM<xref ref-type="bibr" rid="B45"><sup>45</sup></xref> </td>
                    <td align="center">SIGTAP<xref ref-type="bibr" rid="B35"><sup>35</sup></xref> </td>
                  </tr>
                  <tr>
                    <td>Hospitaliza&#231;&#227;o por descompensa&#231;&#227;o de ICFER</td>
                    <td align="center">CBHPM<xref ref-type="bibr" rid="B45"><sup>45</sup></xref> </td>
                    <td align="center">SIGTAP<xref ref-type="bibr" rid="B35"><sup>35</sup></xref> </td>
                  </tr>
                </tbody>
              </table>
              <table-wrap-foot>
                <fn id="TFN2">
                  <p>*A utiliza&#231;&#227;o de m&#227;o de obra inclui custos de profissionais m&#233;dicos e n&#227;o m&#233;dicos. <sup>&#8224;</sup>A utiliza&#231;&#227;o de instala&#231;&#245;es inclui custos de sala de recupera&#231;&#227;o anest&#233;sica, laborat&#243;rio de eletrofisiologia, enfermaria e unidade de terapia intensiva. CBHPM: Classifica&#231;&#227;o Brasileira Hierarquizada de Procedimentos M&#233;dicos (refer&#234;ncia de custos em sa&#250;de); ICFER: insufici&#234;ncia card&#237;aca com fra&#231;&#227;o de eje&#231;&#227;o reduzida; SIGTAP: Sistema de Gerenciamento da Tabela de Procedimentos, Medicamentos e OPM do SUS (refer&#234;ncia do setor p&#250;blico); TDABC: time-driven activity-based costing (custeio baseado em atividades e tempo); TRC: terapia de ressincroniza&#231;&#227;o card&#237;aca.</p>
                </fn>
              </table-wrap-foot>
            </table-wrap>
          </p>
        </sec>
        <sec>
          <title>Desfechos econ&#244;micos secund&#225;rios</title>
          <p>Os desfechos econ&#244;micos secund&#225;rios incluem: i) compara&#231;&#227;o de cada componente de custo listado na <xref ref-type="table" rid="t2">Tabela 2</xref> entre os grupos de tratamento, a fim de identificar os principais determinantes da varia&#231;&#227;o no custo m&#233;dico direto total; e ii) uma an&#225;lise de impacto or&#231;ament&#225;rio estimando o efeito anual no or&#231;amento de sa&#250;de do Brasil se todos os pacientes eleg&#237;veis para TRC recebessem ESC em vez de EBV.</p>
        </sec>
        <sec>
          <title>Desfecho econ&#244;mico explorat&#243;rio e estimativas de qualidade de vida</title>
          <p>As an&#225;lises explorat&#243;rias examinar&#227;o associa&#231;&#245;es entre caracter&#237;sticas basais importantes e o custo m&#233;dico direto total, visando identificar preditores de maior custo. Em conformidade com as diretrizes de custo-efetividade,<sup><xref ref-type="bibr" rid="B29">29</xref>,<xref ref-type="bibr" rid="B30">30</xref></sup> os <italic>quality-adjusted life-years</italic> (QALYs) ser&#227;o derivados das avalia&#231;&#245;es do question&#225;rio EuroQol 5-Dimension aplicadas no in&#237;cio, aos 6 meses e aos 12 meses, com utilidades calculadas com base em um conjunto de valores da popula&#231;&#227;o brasileira.<sup><xref ref-type="bibr" rid="B31">31</xref>-<xref ref-type="bibr" rid="B33">33</xref></sup></p>
        </sec>
        <sec>
          <title>Tamanho da amostra</title>
          <p>O tamanho da amostra-alvo para o desfecho cl&#237;nico prim&#225;rio do ensaio foi de 180 participantes; o recrutamento foi conclu&#237;do ap&#243;s 179 randomiza&#231;&#245;es em dezembro de 2023. Nenhum c&#225;lculo separado de tamanho de amostra foi realizado para o desfecho econ&#244;mico, uma vez que este foi designado como desfecho secund&#225;rio.</p>
        </sec>
        <sec>
          <title>Coleta de dados</title>
          <p>O uso de recursos ser&#225; medido utilizando uma estrutura de microcusteio, com m&#233;todos distintos para a hospitaliza&#231;&#227;o inicial e para o per&#237;odo de seguimento. Para a hospitaliza&#231;&#227;o inicial, ser&#225; aplicado o m&#233;todo de custeio baseado em atividades e tempo (<italic>time-driven activity-based costing</italic>, TDABC) para quantificar o consumo de recursos e estimar custos unit&#225;rios, complementado pela extra&#231;&#227;o de dados de faturamento hospitalar. Durante o seguimento, o uso de recursos ser&#225; registrado sempre que um participante for hospitalizado ou necessitar de atendimento urgente por descompensa&#231;&#227;o da ICFER, utilizando um formul&#225;rio eletr&#244;nico de relato de caso (<italic>eCRF</italic>) no REDCap&#8482;.<sup><xref ref-type="bibr" rid="B34">34</xref>,<xref ref-type="bibr" rid="B35">35</xref></sup></p>
          <p>A <xref ref-type="table" rid="t2">Tabela 2</xref> resume todos os recursos e insumos de custo inclu&#237;dos na an&#225;lise. Procedimentos detalhados para o TDABC e para a contabilidade baseada em recursos consumidos s&#227;o descritos a seguir.</p>
        </sec>
        <sec>
          <title>Time-driven activity-based costing para TRC</title>
          <p>O TDABC &#233; uma abordagem de mensura&#231;&#227;o de custos que enfatiza a utiliza&#231;&#227;o de m&#227;o de obra e de instala&#231;&#245;es, com o objetivo de aprimorar a precis&#227;o das estimativas de custo e a compreens&#227;o do fluxo de cuidado. O m&#233;todo ser&#225; implementado na seguinte sequ&#234;ncia: i) mapear o fluxo de cuidado e suas principais atividades; ii) identificar todos os recursos consumidos nesse fluxo; iii) estimar o custo total de cada recurso; iv) para m&#227;o de obra e uso de instala&#231;&#245;es, determinar a capacidade hor&#225;ria e calcular a taxa de custo unit&#225;rio (TCU; $/h; por exemplo, custo com ocupa&#231;&#227;o de leito por hora); v) estimar o tempo de uso de cada recurso ao longo do fluxo; vi) calcular o custo total por paciente; e vii) agregar os custos para o conjunto do estudo. Essa sequ&#234;ncia, juntamente com a etapa inicial de identifica&#231;&#227;o da tecnologia avaliada, segue um modelo validado de oito etapas para o TDABC.<sup><xref ref-type="bibr" rid="B20">20</xref></sup></p>
          <p>A <xref ref-type="fig" rid="f02">Figura 1</xref> apresenta o mapa preliminar do fluxo de cuidado. Uma equipe multidisciplinar de eletrofisiologistas, cardiologistas e pesquisadores de avalia&#231;&#227;o de tecnologias em sa&#250;de validar&#225; o mapa; em seguida, cada centro participante o revisar&#225; para considerar diferen&#231;as locais de pr&#225;tica cl&#237;nica que possam influenciar custos espec&#237;ficos.</p>
          <p>
            <fig id="f02">
              <label>Figura 1</label>
              <caption>
                <title>&#8211; Atividades do paciente durante a hospitaliza&#231;&#227;o inicial. Cada caixa representa um conjunto de recursos de utiliza&#231;&#227;o de m&#227;o de obra e de instala&#231;&#245;es empregados ao longo do fluxo de cuidado. As cores e legendas indicam as categorias de profissionais de sa&#250;de envolvidas em cada etapa. As linhas pontilhadas que levam &#224; Unidade de Terapia Intensiva representam etapas opcionais que ocorrem apenas em alguns casos. Durante as fases de Espera pelo Procedimento e Sala de Recupera&#231;&#227;o, tanto enfermeiros quanto t&#233;cnicos de enfermagem participam do cuidado ao paciente, conforme representado pelas cores azul e verde mescladas.</title>
              </caption>
              <graphic xlink:href="1678-4170-abc-122-12-e20250254-50254-gf01.tif"/></fig>
          </p>
          <p>Para cada instala&#231;&#227;o hospitalar do fluxo, as TCUs ser&#227;o derivadas com apoio dos departamentos financeiros, compilando custos de m&#227;o de obra e uso de instala&#231;&#245;es. Os custos de pessoal ser&#227;o baseados nos sal&#225;rios dos profissionais envolvidos no atendimento; quando necess&#225;rio, ser&#227;o utilizadas fontes secund&#225;rias, como relat&#243;rios salariais p&#250;blicos (em hospitais p&#250;blicos) e editais recentes de contrata&#231;&#227;o. Os custos de uso de instala&#231;&#245;es (excluindo pessoal) refletir&#227;o o n&#250;mero de leitos e as horas de funcionamento em que os departamentos prestam assist&#234;ncia. Ser&#225; assumida uma capacidade ociosa de 10%. Dados de faturamento hospitalar ser&#227;o extra&#237;dos para quantificar os custos de insumos, medicamentos e exames (laboratoriais e n&#227;o laboratoriais) durante o per&#237;odo perioperat&#243;rio, excluindo margens de lucro e custos de dispositivos.</p>
          <p>Na etapa 5, o tempo gasto pelos pacientes em cada &#225;rea hospitalar antes, durante e ap&#243;s o procedimento ser&#225; registrado no eCRF do procedimento &#237;ndice dentro do REDCap&#8482;. Em todos os centros, um investigador local acompanhar&#225; cada paciente durante o procedimento e coletar&#225;, dos prontu&#225;rios, os hor&#225;rios de entrada e sa&#237;da em cada unidade (listadas na <xref ref-type="fig" rid="f02">Figura 1</xref>). Conforme pr&#225;ticas de avalia&#231;&#245;es econ&#244;micas baseadas em ensaios cl&#237;nicos e orienta&#231;&#245;es especializadas,<sup><xref ref-type="bibr" rid="B20">20</xref>,<xref ref-type="bibr" rid="B36">36</xref>-<xref ref-type="bibr" rid="B40">40</xref></sup> o tempo de m&#227;o de obra profissional consumida por paciente ser&#225; estimado como fun&#231;&#227;o do tempo de perman&#234;ncia em cada &#225;rea hospitalar, aplicando padr&#245;es de cuidado espec&#237;ficos para cada unidade, com base em observa&#231;&#245;es diretas em casos selecionados e entrevistas com gestores hospitalares (um exemplo hipot&#233;tico &#233; apresentado no <xref ref-type="supplementary-material" rid="suppl01">Ap&#234;ndice Suplementar</xref>).</p>
          <p>Por fim, para cada recurso, a TCU ser&#225; multiplicada pelo tempo registrado de uso, somando-se esses valores aos custos de insumos, medicamentos e exames extra&#237;dos dos registros hospitalares para obter o custo por paciente.</p>
        </sec>
        <sec>
          <title>M&#233;todo adicional de contabilidade baseada em recursos</title>
          <p>Os custos dos dispositivos foram determinados no in&#237;cio do estudo em acordo com a BIOTRONIK, refletindo valores de mercado vigentes; para an&#225;lise, ser&#227;o ajustados para refletir os pre&#231;os de mercado sob a perspectiva do pagador no Brasil (p&#250;blico e privado). Se a estrat&#233;gia de TRC inicialmente designada falhar e for necess&#225;rio cruzamento, ser&#227;o contabilizados custos adicionais de fornecimento com o dispositivo.</p>
          <p>Nos cruzamentos precoces (durante o procedimento ou a interna&#231;&#227;o inicial), os custos hospitalares aumentados ser&#227;o capturados via TDABC. Nos cruzamentos tardios (ap&#243;s a alta), os custos da hospitaliza&#231;&#227;o inicial ser&#227;o replicados, ajustando os custos dos dispositivos para refletir o novo procedimento de TRC.</p>
          <p>Durante o seguimento, visitas de emerg&#234;ncia e hospitaliza&#231;&#245;es por descompensa&#231;&#227;o da ICFER ser&#227;o registradas, e os custos estimados conforme a Classifica&#231;&#227;o Brasileira Hierarquizada de Procedimentos M&#233;dicos (CBHPM). A CBHPM, desenvolvida pela Associa&#231;&#227;o M&#233;dica Brasileira e apoiada por diversas sociedades profissionais, incluindo o Conselho Federal de Medicina, fornece um par&#226;metro de refer&#234;ncia para alinhar valores de reembolso aos custos institucionais reais nos setores p&#250;blico e privado.<sup><xref ref-type="bibr" rid="B41">41</xref>,<xref ref-type="bibr" rid="B42">42</xref></sup></p>
          <p>Os custos do manejo ambulatorial da ICFER ser&#227;o obtidos de estudos pr&#233;vios de microcusteio detalhado com TDABC e padronizados conforme a classe funcional da NYHA na linha de base e aos 6 meses.<sup><xref ref-type="bibr" rid="B43">43</xref></sup></p>
        </sec>
      </sec>
    </sec>
    <sec>
      <title>An&#225;lise estat&#237;stica</title>
      <p>Os custos dos dispositivos e outras vari&#225;veis de custo por centro (p.ex., TCU das instala&#231;&#245;es) ser&#227;o consolidados em um banco de dados por paciente. O custo m&#233;dico direto total por paciente ser&#225; calculado conforme especificado na Equa&#231;&#227;o S1.<sup><xref ref-type="bibr" rid="B20">20</xref></sup></p>
      <p>Os dados ausentes ser&#227;o tratados por meio de uma estrat&#233;gia hier&#225;rquica adaptada &#224; import&#226;ncia da vari&#225;vel e ao mecanismo de aus&#234;ncia.<sup><xref ref-type="bibr" rid="B15">15</xref>,<xref ref-type="bibr" rid="B44">44</xref>-<xref ref-type="bibr" rid="B46">46</xref></sup> As vari&#225;veis principais com potencial impacto sobre o desfecho econ&#244;mico prim&#225;rio incluem custos dos dispositivos, vari&#225;veis de tempo de uso das instala&#231;&#245;es hospitalares (principal indicador de consumo de recursos e m&#227;o de obra profissional durante as atividades hospitalares) e custos associados aos desfechos de interesse (reinterna&#231;&#245;es e visitas urgentes por ICFER).</p>
      <p>Para vari&#225;veis de tempo de instala&#231;&#227;o, ser&#225; tolerado at&#233; 10% de dados ausentes; caso esse limite seja excedido, ser&#225; aplicada imputa&#231;&#227;o m&#250;ltipla, assumindo aus&#234;ncia ao acas.<sup><xref ref-type="bibr" rid="B44">44</xref>-<xref ref-type="bibr" rid="B46">46</xref></sup> Por desenho, n&#227;o se esperam dados ausentes para custos de dispositivos nem para custos relacionados aos desfechos de interesse. Para outras vari&#225;veis de custo com mais de 10% de aus&#234;ncia, ser&#225; utilizada imputa&#231;&#227;o pela mediana, dado seu impacto limitado sobre o custo total e o custo m&#233;dio por grupo, tamb&#233;m assumindo aus&#234;ncia ao acaso.<sup><xref ref-type="bibr" rid="B44">44</xref>-<xref ref-type="bibr" rid="B46">46</xref></sup></p>
    </sec>
    <sec>
      <title>Minimiza&#231;&#227;o de custos versus raz&#227;o custo-efetividade incremental</title>
      <p>Dado que a hip&#243;tese principal do estudo &#233; de n&#227;o inferioridade para os desfechos cl&#237;nicos (ESC vs. EBV), a an&#225;lise prim&#225;ria ser&#225; de minimiza&#231;&#227;o de custos. Se surgir diferen&#231;a estatisticamente significativa nos desfechos cl&#237;nicos, ser&#225; conduzida uma an&#225;lise explorat&#243;ria de custo-utilidade (ou domin&#226;ncia), estimando a raz&#227;o custo-efetividade incremental em QALYs (ESC vs. EBV). Essa an&#225;lise adotar&#225; uma perspectiva de tempo de vida, baseada em modelo, utilizando os resultados do estudo como insumos prim&#225;rios.<sup><xref ref-type="bibr" rid="B29">29</xref>,<xref ref-type="bibr" rid="B30">30</xref></sup></p>
      <p>Na an&#225;lise principal de minimiza&#231;&#227;o de custos, as diferen&#231;as nas m&#233;dias de custo m&#233;dico direto total entre os grupos ser&#227;o avaliadas por meio de um modelo linear generalizado com liga&#231;&#227;o logar&#237;tmica e distribui&#231;&#227;o gama, acompanhado de <italic>bootstrap</italic> n&#227;o param&#233;trico (1.000 reamostragens) para derivar intervalos de confian&#231;a (ICs) de 95%, reconhecendo a assimetria esperada com caudas longas.<sup><xref ref-type="bibr" rid="B15">15</xref>,<xref ref-type="bibr" rid="B23">23</xref>,<xref ref-type="bibr" rid="B47">47</xref>,<xref ref-type="bibr" rid="B48">48</xref></sup> As especifica&#231;&#245;es do modelo poder&#227;o ser adaptadas com base nas distribui&#231;&#245;es observadas ao final do seguimento. Ser&#227;o relatados os custos m&#233;dios com ICs 95% e as medianas (intervalos interquartis) por grupo.</p>
      <p>Para os desfechos econ&#244;micos secund&#225;rios, ser&#227;o relatados os custos m&#233;dios por recurso (<xref ref-type="table" rid="t2">Tabela 2</xref>) com ICs 95% via <italic>bootstrap</italic>, al&#233;m das medianas (intervalos interquartis). A an&#225;lise de impacto or&#231;ament&#225;rio, estimando o gasto anual se todos os pacientes eleg&#237;veis para TRC no Brasil recebessem ESC em vez de EBV, ser&#225; conduzida sob a perspectiva do sistema de sa&#250;de brasileiro, integrando os custos do estudo com estimativas epidemiol&#243;gicas da popula&#231;&#227;o eleg&#237;vel.</p>
      <p>Modelos explorat&#243;rios avaliar&#227;o preditores de custo total, adicionando caracter&#237;sticas cl&#237;nicas e sociais relevantes, incluindo determinantes sociais de sa&#250;de e comorbidades, ao modelo linear generalizado; os resultados ser&#227;o apresentados como riscos relativos com ICs 95%.<sup><xref ref-type="bibr" rid="B15">15</xref>,<xref ref-type="bibr" rid="B23">23</xref>,<xref ref-type="bibr" rid="B47">47</xref>,<xref ref-type="bibr" rid="B48">48</xref></sup></p>
    </sec>
    <sec>
      <title>Potenciais an&#225;lises de sensibilidade</title>
      <p>An&#225;lises adicionais poder&#227;o variar os pre&#231;os dos dispositivos de acordo com perspectivas de compra p&#250;blica vs. privada e reestimar&#227;o custos para os desfechos de interesse utilizando a Tabela SIGTAP do SUS para procedimentos, medicamentos e outros insumos, em conformidade com estudos anteriores.<sup><xref ref-type="bibr" rid="B49">49</xref></sup></p>
    </sec>
    <sec>
      <title>&#201;tica e dissemina&#231;&#227;o</title>
      <p>Um comit&#234; independente de monitoramento de dados e seguran&#231;a, apoiado por uma equipe estat&#237;stica imparcial, tem acesso aos dados n&#227;o cegos e fornece supervis&#227;o cont&#237;nua. O Comit&#234; Executivo &#233; respons&#225;vel pela apresenta&#231;&#227;o dos resultados e pela reda&#231;&#227;o do manuscrito. O estudo foi aprovado por comit&#234;s de &#233;tica em pesquisa institucionais. Em conformidade com a Declara&#231;&#227;o de Helsinque da Associa&#231;&#227;o M&#233;dica Mundial, todos os participantes forneceram consentimento livre e esclarecido por escrito.</p>
    </sec>
    <sec sec-type="discussion">
      <title>Discuss&#227;o</title>
      <p>A mensura&#231;&#227;o precisa de custos &#233; essencial para an&#225;lises econ&#244;micas e para o planejamento de aloca&#231;&#227;o de recursos. Ela apoia o reembolso adequado e esclarece o consumo de recursos ao longo de fluxos espec&#237;ficos de cuidado, permitindo identificar oportunidades de redesenhar servi&#231;os de acordo com as necessidades dos pacientes e custos sustent&#225;veis.<sup><xref ref-type="bibr" rid="B50">50</xref></sup> Essa necessidade torna-se ainda mais urgente diante do aumento dos gastos em sa&#250;de nas Am&#233;ricas, especialmente com doen&#231;as cardiovasculares.<sup><xref ref-type="bibr" rid="B51">51</xref>-<xref ref-type="bibr" rid="B53">53</xref></sup></p>
      <p>Na Am&#233;rica Latina, prev&#234;-se que os gastos em sa&#250;de aumentem 2,8 vezes at&#233; 2050, impulsionados principalmente por condi&#231;&#245;es cardiovasculares, e j&#225; t&#234;m crescido mais rapidamente que o produto interno bruto em v&#225;rios pa&#237;ses;<sup><xref ref-type="bibr" rid="B51">51</xref>,<xref ref-type="bibr" rid="B53">53</xref></sup> na Am&#233;rica do Norte, estima-se que os gastos com doen&#231;as cardiovasculares quadripliquem at&#233; 2050.<sup><xref ref-type="bibr" rid="B52">52</xref></sup> Essas tend&#234;ncias representam desafios significativos para PBMR na Am&#233;rica Latina, onde o esfor&#231;o para alcan&#231;ar cobertura universal de sa&#250;de, e acesso equitativo a tecnologias avan&#231;adas, pressiona ainda mais a sustentabilidade financeira.<sup><xref ref-type="bibr" rid="B51">51</xref>,<xref ref-type="bibr" rid="B53">53</xref>,<xref ref-type="bibr" rid="B54">54</xref></sup></p>
      <p>As consequ&#234;ncias s&#227;o relevantes para indiv&#237;duos com condi&#231;&#245;es cr&#244;nicas de alta gravidade que requerem terapias de custo elevado, como a ICFER, levando a maiores gastos diretos do pr&#243;prio bolso nos PBMR. Na Am&#233;rica Latina, esses pagamentos representam cerca de 40% dos gastos totais em sa&#250;de (31% no Brasil), em compara&#231;&#227;o com 11% nos Estados Unidos e 14% no Canad.<sup><xref ref-type="bibr" rid="B53">53</xref>,<xref ref-type="bibr" rid="B55">55</xref></sup> Essa press&#227;o financeira contribui para a n&#227;o ades&#227;o e o sub-uso de terapias eficazes (p.ex., TRC) &#8211; mesmo sendo considerada custo-efetiva em cen&#225;rios de PBMR&#8211;, resultando em piores desfechos.<sup><xref ref-type="bibr" rid="B14">14</xref>,<xref ref-type="bibr" rid="B56">56</xref>-<xref ref-type="bibr" rid="B58">58</xref></sup></p>
      <p>Por exemplo, um ano ap&#243;s a alta hospitalar por ICFER no Brasil, apenas cerca de 40% dos pacientes com ICFER estavam recebendo medicamentos essenciais.<sup><xref ref-type="bibr" rid="B56">56</xref>,<xref ref-type="bibr" rid="B59">59</xref></sup> Al&#233;m disso, a taxa anual de procedimentos de TRC por milh&#227;o de habitantes no SUS permanece abaixo da faixa esperada de 100-200 por milh&#227;o de pessoas.<sup><xref ref-type="bibr" rid="B10">10</xref>,<xref ref-type="bibr" rid="B11">11</xref></sup> Essas observa&#231;&#245;es refor&#231;am a necessidade de an&#225;lises precisas de custos e estrat&#233;gias de economia que otimizem a aloca&#231;&#227;o de recursos, ampliem o acesso no cen&#225;rio cardiovascular das Am&#233;ricas e possibilitem tratar mais pacientes.</p>
      <p>Embora valiosa, a coleta de dados de custo precisos em ensaios cl&#237;nicos &#233; desafiadora, especialmente quando h&#225; aus&#234;ncia de dados individuais em vari&#225;veis essenciais para a estimativa de custos (p.ex., tempo de perman&#234;ncia em instala&#231;&#245;es hospitalares e consumo de insumos por paciente).<sup><xref ref-type="bibr" rid="B20">20</xref>,<xref ref-type="bibr" rid="B36">36</xref>,<xref ref-type="bibr" rid="B37">37</xref></sup> Nosso estudo busca mitigar esses desafios. Este protocolo metodol&#243;gico oferece um modelo claro, incorporado ao ensaio cl&#237;nico, para a obten&#231;&#227;o de dados de custo de m&#227;o de obra, infraestrutura e insumos, juntamente com vari&#225;veis de tempo em instala&#231;&#245;es registradas diretamente no eCRF.</p>
      <p>Uma estrat&#233;gia hier&#225;rquica para lidar com dados ausentes foi especificada, e o plano estat&#237;stico para quantifica&#231;&#227;o de incerteza, testes de hip&#243;teses e predi&#231;&#227;o segue as melhores pr&#225;ticas atuais para an&#225;lise de dados de microcusteio em ensaios cl&#237;nicos.</p>
      <p>A aplica&#231;&#227;o do TDABC em um ensaio multic&#234;ntrico, em que os desfechos econ&#244;micos t&#234;m papel central, pode facilitar a ado&#231;&#227;o mais ampla de m&#233;todos robustos de mensura&#231;&#227;o de custos e promover maior equidade no acesso &#224; TRC entre pacientes com ICFER. De forma mais ampla, a mensura&#231;&#227;o precisa de custos em ensaios cl&#237;nicos pode subsidiar iniciativas baseadas em valor e programas correlatos, fortalecendo a tomada de decis&#227;o e melhorando a acessibilidade ao cuidado cardiovascular.<sup><xref ref-type="bibr" rid="B17">17</xref>,<xref ref-type="bibr" rid="B20">20</xref>,<xref ref-type="bibr" rid="B22">22</xref>,<xref ref-type="bibr" rid="B36">36</xref>,<xref ref-type="bibr" rid="B60">60</xref></sup></p>
    </sec>
    <sec sec-type="conclusions">
      <title>Conclus&#227;o</title>
      <p>O estudo PhysioSync-HF, que compara a ESC e a EBV, foi projetado para identificar oportunidades de redu&#231;&#227;o de custos capazes de ampliar o acesso equitativo &#224; TRC para pacientes com ICFER. O protocolo tamb&#233;m oferece uma estrutura reprodut&#237;vel para avalia&#231;&#245;es econ&#244;micas baseadas em ensaios cl&#237;nicos, aplic&#225;vel a diferentes condi&#231;&#245;es cardiovasculares.</p>
    </sec>
    <sec sec-type="supplementary-material">
      <title>SUPPLEMENTARY APPENDIX</title>
      <supplementary-material id="suppl01">
        <label>*Material suplementar</label>
        <p>Para informa&#231;&#227;o adicional, por favor, clique aqui. <ext-link ext-link-type="uri" xlink:href="https://abccardiol.org/supplementary-material/2025/12212/2025_supplement.pdf">https://abccardiol.org/supplementary-material/2025/12212/2025_supplement.pdf</ext-link> </p>
        <media mime-subtype="pdf" mimetype="application" xlink:href="https://minio.scielo.br/documentstore/1678-4170/wknCwvpCBsGHqFC85hqqCkt/a0d2d1adf41641a9ecdd86ad2e8d272f58355fd7.pdf"/>
      </supplementary-material>
    </sec>
  </body>
  <back>
    <ack>
      <title>Agradecimentos</title>
      <p>Este estudo foi financiado pelo Proadi-SUS, Brasil (n&#186; 25000.168694/2023-15). O Escrit&#243;rio de Projetos e a Unidade de Ensaios Cl&#237;nicos do Hospital Moinhos de Vento atuaram como centro coordenador e destinat&#225;rio dos recursos. SRRD recebeu apoio parcial do Programa de Excel&#234;ncia Acad&#234;mica (n&#186; 23038.011210/2020-53), Coordena&#231;&#227;o de Aperfei&#231;oamento de Pessoal de N&#237;vel Superior, Brasil (C&#243;digo de Financiamento 001). CAP recebeu apoio parcial de uma Bolsa de Produtividade em Pesquisa do Conselho Nacional de Desenvolvimento Cient&#237;fico e Tecnol&#243;gico, Brasil. Nenhuma outra fonte de financiamento foi relatada. Os financiadores do estudo n&#227;o tiveram envolvimento no desenho ou condu&#231;&#227;o do estudo; na coleta, gerenciamento, an&#225;lise ou interpreta&#231;&#227;o dos dados; na reda&#231;&#227;o, revis&#227;o ou aprova&#231;&#227;o do manuscrito; ou na decis&#227;o de submet&#234;-lo para publica&#231;&#227;o.</p>
    </ack>
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    <fn-group>
      <fn fn-type="other">
        <label>Vincula&#231;&#227;o acad&#234;mica:</label>
        <p> Este artigo &#233; parte de tese de doutorado de S&#233;rgio Renato da Rosa Decker pela Universidade Federal do Rio Grande do Sul.</p>
      </fn>
      <fn fn-type="other">
        <label>Aprova&#231;&#227;o &#233;tica e consentimento informado:</label>
        <p> Este estudo foi aprovado pelo Comit&#234; de &#201;tica do Hospital Moinhos de Vento sob o n&#250;mero de protocolo 6.750.196. Todos os procedimentos envolvidos nesse estudo est&#227;o de acordo com a Declara&#231;&#227;o de Helsinki de 1975, atualizada em 2013. O consentimento informado foi obtido de todos os participantes inclu&#237;dos no estudo.</p>
      </fn>
      <fn fn-type="other">
        <label>Uso de Intelig&#234;ncia Artificial:</label>
        <p> Os autores n&#227;o utilizaram ferramentas de intelig&#234;ncia artificial no desenvolvimento deste trabalho.</p>
      </fn>
      <fn fn-type="data-availability" specific-use="data-in-article">
        <label>Disponibilidade de Dados:</label>
        <p> Os conte&#250;dos subjacentes ao texto da pesquisa est&#227;o contidos no manuscrito.</p>
      </fn>
      <fn fn-type="financial-disclosure">
        <label>Fontes de financiamento:</label>
        <p> O presente estudo foi financiado pelo Programa de Desenvolvimento Institucional do Sistema &#218;nico de Sa&#250;de (Proadi-SUS), Brasil (NUP 25000.168694/2023-15); o Escrit&#243;rio de Projetos e Unidade de Ensaios Cl&#237;nicos do Hospital Moinhos de Vento foi o centro benefici&#225;rio e coordenador. Foi parcialmente financiado pelo Programa de Excel&#234;ncia Acad&#234;mica (PROEX, n&#186; 23038.011210/2020-53) &#8211; Brasil (CAPES).</p>
      </fn>
    </fn-group>
  </back>
  <sub-article article-type="translation" id="TRen" xml:lang="en">
    <front-stub>
      <article-id pub-id-type="doi">10.36660/abc.20250254i</article-id>
      <article-categories>
        <subj-group subj-group-type="heading">
          <subject>Original Article</subject>
        </subj-group>
      </article-categories>
      <title-group>
        <article-title>Conduction System Pacing vs Biventricular Pacing in Chronic Heart Failure: Protocol for the Economic Analysis of the PhysioSync-HF Trial</article-title>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <contrib-id contrib-id-type="orcid">0000-0001-6989-3079</contrib-id>
          <name>
            <surname>Decker</surname>
            <given-names>S&#233;rgio R. R.</given-names>
          </name>
          <role>Conception and design of the research</role>
          <role>Acquisition of data</role>
          <role>Analysis and interpretation of the data</role>
          <role>Statistical analysis and Writing of the manuscript</role>
          <role>Obtaining financing</role>
          <role>Critical revision of the manuscript for content</role>
          <xref ref-type="aff" rid="aff1001">
            <sup>1</sup>
          </xref>
          <xref ref-type="aff" rid="aff2001">
            <sup>2</sup>
          </xref>
          <xref ref-type="aff" rid="aff3001">
            <sup>3</sup>
          </xref>
          <xref ref-type="aff" rid="aff4001">
            <sup>4</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Etges</surname>
            <given-names>Ana Paula Beck da S</given-names>
          </name>
          <role>Analysis and interpretation of the data</role>
          <role>Critical revision of the manuscript for content</role>
          <xref ref-type="aff" rid="aff5001">
            <sup>5</sup>
          </xref>
          <xref ref-type="aff" rid="aff11001">
            <sup>11</sup>
          </xref>
          <xref ref-type="aff" rid="aff12001">
            <sup>12</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <contrib-id contrib-id-type="orcid">0000-0001-8977-6929</contrib-id>
          <name>
            <surname>Zimerman</surname>
            <given-names>Andr&#233;</given-names>
          </name>
          <role>Conception and design of the research</role>
          <role>Analysis and interpretation of the data</role>
          <role>Obtaining financing</role>
          <role>Critical revision of the manuscript for content</role>
          <xref ref-type="aff" rid="aff3001">
            <sup>3</sup>
          </xref>
          <xref ref-type="aff" rid="aff4001">
            <sup>4</sup>
          </xref>
          <xref ref-type="aff" rid="aff6001">
            <sup>6</sup>
          </xref>
          <xref ref-type="aff" rid="aff7001">
            <sup>7</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Alves</surname>
            <given-names>Fernanda D.</given-names>
          </name>
          <role>Acquisition of data</role>
          <role>Obtaining financing</role>
          <role>Critical revision of the manuscript for content</role>
          <xref ref-type="aff" rid="aff3001">
            <sup>3</sup>
          </xref>
          <xref ref-type="aff" rid="aff4001">
            <sup>4</sup>
          </xref>
          <xref ref-type="aff" rid="aff6001">
            <sup>6</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <contrib-id contrib-id-type="orcid">0000-0001-8389-2574</contrib-id>
          <name>
            <surname>Ternes</surname>
            <given-names>Caique M.</given-names>
          </name>
          <role>Conception and design of the research</role>
          <role>Critical revision of the manuscript for content</role>
          <xref ref-type="aff" rid="aff6001">
            <sup>6</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Santos</surname>
            <given-names>Juliana S.</given-names>
          </name>
          <role>Acquisition of data</role>
          <role>Analysis and interpretation of the data</role>
          <xref ref-type="aff" rid="aff3001">
            <sup>3</sup>
          </xref>
          <xref ref-type="aff" rid="aff6001">
            <sup>6</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <contrib-id contrib-id-type="orcid">0000-0001-9980-9114</contrib-id>
          <name>
            <surname>Zimerman</surname>
            <given-names>Leandro</given-names>
          </name>
          <role>Conception and design of the research</role>
          <role>Critical revision of the manuscript for content</role>
          <xref ref-type="aff" rid="aff7001">
            <sup>7</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <contrib-id contrib-id-type="orcid">0000-0002-6557-393X</contrib-id>
          <name>
            <surname>Rohde</surname>
            <given-names>Luis Eduardo</given-names>
          </name>
          <role>Conception and design of the research</role>
          <role>Critical revision of the manuscript for content</role>
          <xref ref-type="aff" rid="aff3001">
            <sup>3</sup>
          </xref>
          <xref ref-type="aff" rid="aff4001">
            <sup>4</sup>
          </xref>
          <xref ref-type="aff" rid="aff5001">
            <sup>5</sup>
          </xref>
          <xref ref-type="aff" rid="aff6001">
            <sup>6</sup>
          </xref>
          <xref ref-type="aff" rid="aff11001">
            <sup>11</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Forno</surname>
            <given-names>Alexander Dal</given-names>
          </name>
          <role>Conception and design of the research</role>
          <role>Critical revision of the manuscript for content</role>
          <xref ref-type="aff" rid="aff8001">
            <sup>8</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>d&#8217;Avila</surname>
            <given-names>Andr&#233;</given-names>
          </name>
          <role>Conception and design of the research</role>
          <role>Critical revision of the manuscript for content</role>
          <xref ref-type="aff" rid="aff8001">
            <sup>8</sup>
          </xref>
          <xref ref-type="aff" rid="aff9001">
            <sup>9</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <name>
            <surname>Kazi</surname>
            <given-names>Dhruv S.</given-names>
          </name>
          <role>Critical revision of the manuscript for content</role>
          <xref ref-type="aff" rid="aff2001">
            <sup>2</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <contrib-id contrib-id-type="orcid">0000-0001-7290-0348</contrib-id>
          <name>
            <surname>Bertoldi</surname>
            <given-names>Eduardo G.</given-names>
          </name>
          <role>Analysis and interpretation of the data</role>
          <role>Critical revision of the manuscript for content</role>
          <xref ref-type="aff" rid="aff3001">
            <sup>3</sup>
          </xref>
          <xref ref-type="aff" rid="aff10001">
            <sup>10</sup>
          </xref>
        </contrib>
        <contrib contrib-type="author">
          <contrib-id contrib-id-type="orcid">0000-0002-2447-2577</contrib-id>
          <name>
            <surname>Polanczyk</surname>
            <given-names>Carisi A.</given-names>
          </name>
          <role>Conception and design of the research</role>
          <role>Analysis and interpretation of the data</role>
          <role>Obtaining financing</role>
          <role>Critical revision of the manuscript for content</role>
          <xref ref-type="aff" rid="aff3001">
            <sup>3</sup>
          </xref>
          <xref ref-type="aff" rid="aff4001">
            <sup>4</sup>
          </xref>
          <xref ref-type="aff" rid="aff6001">
            <sup>6</sup>
          </xref>
          <xref ref-type="aff" rid="aff7001">
            <sup>7</sup>
          </xref>
          <xref ref-type="aff" rid="aff11001">
            <sup>11</sup>
          </xref>
          <xref ref-type="aff" rid="aff12001">
            <sup>12</sup>
          </xref>
        </contrib>
      </contrib-group>
      <aff id="aff1001">
        <label>1</label>
        <country country="BR">Brazil</country>
        <institution content-type="original">Servi&#231;o de Cl&#237;nica M&#233;dica do Hospital Moinhos de Vento, Porto Alegre, RS &#8211; Brazil</institution>
      </aff>
      <aff id="aff2001">
        <label>2</label>
        <country country="US">USA</country>
        <institution content-type="original">Smith Center for Outcomes Research, Beth Israel Deaconess Medical Center and Harvard Medical School, Boston &#8211; USA</institution>
      </aff>
      <aff id="aff3001">
        <label>3</label>
        <country country="BR">Brazil</country>
        <institution content-type="original">Programa de P&#243;s-Gradua&#231;&#227;o em Cardiologia e Ci&#234;ncias Cardiovasculares, Universidade Federal do Rio Grande do Sul, Porto Alegre, RS &#8211; Brazil</institution>
      </aff>
      <aff id="aff4001">
        <label>4</label>
        <country country="BR">Brazil</country>
        <institution content-type="original">MOVE Academic Research Organization, Hospital Moinhos de Vento, Porto Alegre, RS &#8211; Brazil</institution>
      </aff>
      <aff id="aff5001">
        <label>5</label>
        <country country="BR">Brazil</country>
        <institution content-type="original">Programa de P&#243;s-Gradua&#231;&#227;o em Epidemiologia, Universidade Federal do Rio Grande do Sul, Porto Alegre, RS &#8211; Brazil</institution>
      </aff>
      <aff id="aff6001">
        <label>6</label>
        <country country="BR">Brazil</country>
        <institution content-type="original">Projetos de Pesquisa, Hospital Moinhos de Vento, Porto Alegre, RS &#8211; Brazil</institution>
      </aff>
      <aff id="aff7001">
        <label>7</label>
        <country country="BR">Brazil</country>
        <institution content-type="original">Servi&#231;o de Cardiologia, Hospital Moinhos de Vento, Porto Alegre, RS &#8211; Brazil</institution>
      </aff>
      <aff id="aff8001">
        <label>8</label>
        <country country="BR">Brazil</country>
        <institution content-type="original">Hospital SOS Cardio, Florian&#243;polis, SC &#8211; Brazil</institution>
      </aff>
      <aff id="aff9001">
        <label>9</label>
        <country country="US">USA</country>
        <institution content-type="original">Cardiac Arrhythmia Service, Beth Israel Deaconess Medical Center and The Harvard Thorndike Electrophysiology Institute, Boston &#8211; USA</institution>
      </aff>
      <aff id="aff10001">
        <label>10</label>
        <country country="BR">Brazil</country>
        <institution content-type="original">Faculdade de Medicina, Universidade Federal de Pelotas, Pelotas, RS &#8211; Brazil</institution>
      </aff>
      <aff id="aff11001">
        <label>11</label>
        <country country="BR">Brazil</country>
        <institution content-type="original">Hospital de Cl&#237;nicas de Porto Alegre, Porto Alegre, RS &#8211; Brazil</institution>
      </aff>
      <aff id="aff12001">
        <label>12</label>
        <country country="BR">Brazil</country>
        <institution content-type="original">Instituto para Avalia&#231;&#227;o e Transla&#231;&#227;o em Sa&#250;de para doen&#231;as Cr&#244;nicas e negligenciadas de Alta Relev&#226;ncia, IATS-CARE, Porto Alegre, RS &#8211; Brazil</institution>
      </aff>
      <author-notes>
        <corresp id="c01001"><label>Mailing Address:</label> Carisi Anne Polanczyk Hospital Moinhos de Vento &#8211; Rua Tiradentes, 333. Postal Code 90035-000, Porto Alegre, RS &#8211; Brazil E-mail: carisi.polanczyk@hmv.org.br </corresp>
        <fn fn-type="edited-by">
          <label>Editor responsible for the review:</label>
          <p>Mauricio Scanavacca</p>
        </fn>
        <fn fn-type="coi-statement">
          <label>Potential conflict of interest:</label>
          <p>CAP recebeu apoio financeiro para pesquisa, palestras e projetos de consultoria da AstraZeneca, Abbott, Bayer, Baxter, BMS, Novartis, Pfizer, Roche e Sanofi, nenhum relacionado a este estudo. APBSE recebeu apoio financeiro para pesquisa, palestras e projetos de consultoria da AstraZeneca, Abbott, Amgen, Bayer, Baxter, BMS, Novartis, Pfizer, Organon, Roche e Sanofi, nenhum relacionado a este estudo. AZ recebeu honor&#225;rios por palestras da Novartis, n&#227;o relacionados a este estudo. Nenhuma outra declara&#231;&#227;o foi relatada.</p>
        </fn>
      </author-notes>
      <abstract>
        <title>Abstract</title>
        <sec>
          <title>Background</title>
          <p> Conduction system pacing (CSP) has emerged as an alternative to biventricular pacing (BVP) for cardiac resynchronization therapy (CRT), with potential clinical benefits and lower costs. PhysioSync-HF is a multicenter, randomized trial comparing these strategies from both clinical and economic perspectives in patients with heart failure with reduced ejection fraction (HFrEF).</p>
        </sec>
        <sec>
          <title>Objective</title>
          <p> To describe the rationale and design of the trial-based economic evaluation embedded within the PhysioSync-HF trial.</p>
        </sec>
        <sec>
          <title>Methods</title>
          <p> The PhysioSync-HF trial enrolled 179 patients with 1-year follow-up. Procedural cost data will be collected using a time-driven activity-based costing approach. Costs associated with the device, adverse clinical events, and ambulatory care during follow-up will be estimated using resource-based accounting methods. Appropriate methods will address missing data, and statistical analyses will account for the skewed distribution of cost variables.</p>
        </sec>
        <sec>
          <title>Results</title>
          <p> The primary economic outcome is the between-group difference in total direct medical costs per patient over the 1-year follow-up (CSP vs BVP). Secondary outcomes include component-level cost breakdowns of direct medical expenses and a budget impact analysis estimating the annual effect on Brazil&#8217;s health care system if all eligible patients received CSP instead of BVP.</p>
        </sec>
        <sec>
          <title>Conclusion</title>
          <p> By leveraging a multicenter cardiovascular trial to measure costs of CSP versus BVP, this economic evaluation aims to identify cost-saving opportunities that could expand equitable access to CRT for individuals with HFrEF in Brazil, while providing insights relevant to other health care settings worldwide.</p>
        </sec>
        <sec>
          <title>Trial Registration</title>
          <p> NCT05572736.</p>
        </sec>
      </abstract>
      <abstract abstract-type="graphical">
        <p>
          <fig id="f01001">
            <label>Central Illustration:</label>
            <caption>
              <title>Conduction System Pacing vs Biventricular Pacing in Chronic Heart Failure: Protocol for the Economic Analysis of the PhysioSync-HF Trial</title>
            </caption>
            <attrib>Trial design and planned collection of clinical and economic data. TDABC data are collected from D1 through D30; trial follow-up continues through M12. BVP: biventricular pacing; CSP: conduction system pacing; D1: day 1; D30: day 30; HF: heart failure; LVEF: left ventricular ejection fraction; M12: month 12; TDABC: time-driven activity-based costing.</attrib>
            <graphic xlink:href="1678-4170-abc-122-12-e20250254-50254-gf01-en.tif"/></fig>
        </p>
      </abstract>
      <kwd-group xml:lang="en">
        <title>Keywords</title>
        <kwd>Cardiac Resynchronization Therapy</kwd>
        <kwd>Systolic Heart Failure</kwd>
        <kwd>Health Care Costs</kwd>
      </kwd-group>
    </front-stub>
    <body>
      <sec sec-type="intro">
        <title>Introduction</title>
        <p>Heart failure with reduced ejection fraction (HFrEF) is a chronic condition affecting about 1.3% of the global population across all ages, with higher estimates of 3.4% among adults and 8.3% among older adults.<sup><xref ref-type="bibr" rid="B1">1</xref></sup> Owing to population aging, the number of affected individuals continues to rise.<sup><xref ref-type="bibr" rid="B2">2</xref></sup> Currently, about 600 per 100,000 people live with HFrEF in Southern Latin America, with nearly double that prevalence in North America, contributing to a substantial and growing clinical and economic burden.<sup><xref ref-type="bibr" rid="B1">1</xref>-<xref ref-type="bibr" rid="B4">4</xref></sup></p>
        <p>Within HFrEF, patients with conduction abnormalities represent a higher-risk subgroup for whom individualized therapies confer important benefits.<sup><xref ref-type="bibr" rid="B5">5</xref></sup> Cardiac resynchronization therapy (CRT) reduces morbidity and mortality in patients with HFrEF and left bundle branch block (LBBB).<sup><xref ref-type="bibr" rid="B5">5</xref>-<xref ref-type="bibr" rid="B8">8</xref></sup> Biventricular pacing (BVP) is the standard technique for delivering synchronized pacing, whereas conduction system pacing (CSP) &#8212; which directly stimulates the intrinsic conduction system &#8212; has recently emerged as a potential alternative.<sup><xref ref-type="bibr" rid="B9">9</xref></sup></p>
        <p>From an economic standpoint, CSP may reduce procedural costs by requiring fewer supplies. This consideration is particularly relevant in low- and middle-income countries (LMICs), such as Brazil, where an estimated 200,000 individuals are eligible for CRT but only a small fraction receive it.<sup><xref ref-type="bibr" rid="B3">3</xref>,<xref ref-type="bibr" rid="B10">10</xref>,<xref ref-type="bibr" rid="B11">11</xref></sup> High procedural costs and complexity have limited global CRT implementation and contribute to inequality in access among people living with HFrEF.<sup><xref ref-type="bibr" rid="B12">12</xref>-<xref ref-type="bibr" rid="B14">14</xref></sup></p>
        <p>Embedding economic data collection within clinical trials can align the adoption of new technologies by regulatory bodies with their societal value.<sup><xref ref-type="bibr" rid="B15">15</xref>-<xref ref-type="bibr" rid="B17">17</xref></sup> Given the expanding clinical and economic burden driven by demographic change and the rise of noncommunicable diseases &#8212; led by cardiovascular diseases<sup><xref ref-type="bibr" rid="B3">3</xref>,<xref ref-type="bibr" rid="B18">18</xref>,<xref ref-type="bibr" rid="B19">19</xref></sup> &#8212; this approach is particularly important because it enables more precise cost quantification through micro-costing methods and can catalyze broader improvements in health-care management.<sup><xref ref-type="bibr" rid="B15">15</xref>,<xref ref-type="bibr" rid="B16">16</xref>,<xref ref-type="bibr" rid="B20">20</xref>-<xref ref-type="bibr" rid="B22">22</xref></sup></p>
        <p>However, trial-based cost assessments face challenges, including heterogeneous data-collection and analytic practices, as well as the limited feasibility of detailed measurements which can lead to high rates of missing data.<sup><xref ref-type="bibr" rid="B23">23</xref>-<xref ref-type="bibr" rid="B26">26</xref></sup> These epidemiologic and methodological issues underscore the need for clear methodological descriptions and protocol publications for trial-based economic evaluations.</p>
        <p>This manuscript aims to describe the economic evaluation embedded in the PhysioSync-HF trial (NCT05572736), which compares CSP with BVP in patients with HFrEF. Our central hypothesis is that CSP will be cost-saving relative to BVP from a health-system perspective and may reduce cost-related barriers to CRT referral and access.</p>
      </sec>
      <sec sec-type="methods">
        <title>Methods</title>
        <sec>
          <title>Study design</title>
          <p>PhysioSync-HF is a multicenter, randomized, noninferiority trial comparing CSP with BVP in patients with HFrEF and LBBB. A key secondary endpoint is the between-arm difference in total direct medical costs per patient, assessed from the perspective of the Brazilian health system (<xref ref-type="table" rid="t1001">Table 1</xref>), encompassing both the public sector (Brazilian Unified Health System, SUS) and the private sector.</p>
          <p>
            <table-wrap id="t1001">
              <label>Table 1</label>
              <caption>
                <title>&#8211; Perspective of cost assessment including total direct medical costs</title>
              </caption>
              <table frame="hsides" rules="groups">
                <colgroup>
                  <col/>
                  <col/>
                  <col/>
                  <col/>
                </colgroup>
                <thead>
                  <tr>
                    <th align="left" rowspan="2">Cost component</th>
                    <th rowspan="2">Included elements</th>
                    <th colspan="2">Perspective</th>
                  </tr>
                  <tr>
                    <th>Health care</th>
                    <th>Societal</th>
                  </tr>
                </thead>
                <tbody>
                  <tr>
                    <td>Direct health-care costs paid by third-party payers</td>
                    <td align="center">Drugs/devices; hospital services; physician services; exams</td>
                    <td align="center">x</td>
                    <td align="center">x</td>
                  </tr>
                  <tr>
                    <td>Direct health-care costs paid out-of-pocket by patients</td>
                    <td align="center">Drugs/devices; hospital services; physician services; exams</td>
                    <td align="center">x</td>
                    <td align="center">x</td>
                  </tr>
                  <tr>
                    <td>Direct non-medical costs</td>
                    <td align="center">Patient time; unpaid caregiver time; transportation</td>
                    <td> </td>
                    <td align="center">x</td>
                  </tr>
                  <tr>
                    <td>Indirect costs</td>
                    <td align="center">Losses of productivity; cost of premature mortality</td>
                    <td> </td>
                    <td align="center">x</td>
                  </tr>
                  <tr>
                    <td>Other indirect or intangible costs</td>
                    <td align="center">Legal; environmental; other</td>
                    <td> </td>
                    <td align="center">x</td>
                  </tr>
                </tbody>
              </table>
              <table-wrap-foot>
                <fn id="TFN1001">
                  <p>We highlight the costs evaluated in this trial-based economic analysis, which are categorized as direct medical expenses.</p>
                </fn>
              </table-wrap-foot>
            </table-wrap>
          </p>
          <p>Costs include those related to the CRT procedure and subsequent follow-up care. <xref ref-type="fig" rid="f01001">Central Illustration</xref> presents the trial schema and data-collection plan for the embedded economic evaluation. Methods are reported in accordance with the Standard Protocol Items: Recommendations for Interventional Trials and, where relevant to economic analyses, elements of the Consolidated Health Economic Evaluation Reporting Standards.<sup><xref ref-type="bibr" rid="B27">27</xref>,<xref ref-type="bibr" rid="B28">28</xref></sup> The full trial protocol has been registered with ClinicalTrials.gov (NCT05572736).</p>
          <p>A total of 179 patients were enrolled between November 2022 and December 2023. Economic data collection and analyses will cover the 12-month follow-up. Principal investigators, study coordinators, and research directors will remain blinded to economic results until database lock. The trial is supported by the Brazilian Ministry of Health through the Support Program for Institutional Development of the Unified Health System (Proadi-SUS).</p>
        </sec>
        <sec>
          <title>Study setting and participant centers</title>
          <p>Enrollment occurred in both inpatient and outpatient settings across 14 sites in 11 Brazilian states (Figure S1). All participating centers received standardized training for economic data collection.</p>
        </sec>
        <sec>
          <title>Study population</title>
          <p>Eligible participants are adults (&#8805; 18 years) with HFrEF, left ventricular ejection fraction (LVEF) &#8804; 35%, New York Heart Association (NYHA) functional class II-III symptoms, and LBBB with QRS duration &#8805; 130 ms. All participants must be on optimized guideline-directed medical therapy and have a referral for CRT.</p>
        </sec>
        <sec>
          <title>Study intervention</title>
          <p>Participants were randomized 1:1 to CSP or BVP. The CSP strategy includes LBBB area pacing, His-bundle pacing, or deep septal pacing; if electrical resynchronization remained incomplete, left bundle branch-optimized CRT (LOT-CRT) with an additional coronary-sinus lead was permitted. BVP programming followed contemporary guideline-based practice and was performed by the electrophysiology team. Crossover was allowed if the assigned strategy proved unsuccessful.</p>
        </sec>
        <sec>
          <title>Outcomes</title>
          <sec>
            <title>Clinical outcomes &#8216;</title>
            <p>The primary clinical outcome of PhysioSync-HF is a hierarchical composite of all-cause mortality, heart-failure hospitalization, urgent heart-failure visit, and change in LVEF from baseline to 12 months. Noninferiority of CSP versus BVP will be tested first, using a margin defined as an odds ratio &lt; 1.20. If noninferiority is demonstrated, superiority will be tested sequentially for the same outcome.</p>
          </sec>
          <sec>
            <title>Primary economic outcome</title>
            <p>The primary economic outcome (key secondary trial endpoint) is the difference in total direct medical costs per patient between treatment arms. Total direct medical costs comprise the components listed in <xref ref-type="table" rid="t2001">Table 2</xref>. Analyses will use a modified intention-to-treat population at 12 months, including all randomized patients who underwent the index procedure, thereby capturing costs related to early or late crossovers after randomization.</p>
            <p>
              <table-wrap id="t2001">
                <label>Table 2</label>
                <caption>
                  <title>&#8211; Resources and cost estimates measured during the PhysioSync-HF trial</title>
                </caption>
                <table frame="hsides" rules="groups">
                  <colgroup>
                    <col/>
                    <col/>
                    <col/>
                  </colgroup>
                  <thead>
                    <tr>
                      <th align="left">Resource</th>
                      <th rowspan="2">Source of cost estimate (base case)</th>
                      <th rowspan="2">Potential sensitivity analysis</th>
                    </tr>
                    <tr>
                      <th align="left">Index hospitalization</th>
                    </tr>
                  </thead>
                  <tbody>
                    <tr>
                      <td>CRT device</td>
                      <td align="center">Wholesale Acquisition Cost</td>
                      <td align="center">Public vs private purchasing perspective</td>
                    </tr>
                    <tr>
                      <td>Labor utilization<sup>*</sup></td>
                      <td align="center">TDABC</td>
                      <td align="center">&#8212;</td>
                    </tr>
                    <tr>
                      <td>Facility utilization<sup>&#8224;</sup></td>
                      <td align="center">TDABC</td>
                      <td align="center">&#8212;</td>
                    </tr>
                    <tr>
                      <td>Medications</td>
                      <td align="center">Hospital claims</td>
                      <td align="center">&#8212;</td>
                    </tr>
                    <tr>
                      <td>Exams</td>
                      <td align="center">Hospital claims</td>
                      <td align="center">&#8212;</td>
                    </tr>
                    <tr>
                      <td>Other supplies</td>
                      <td align="center">Hospital claims</td>
                      <td align="center">&#8212;</td>
                    </tr>
                    <tr>
                      <td>Follow-up after discharge</td>
                      <td> </td>
                      <td> </td>
                    </tr>
                    <tr>
                      <td>HF outpatient care</td>
                      <td align="center">Ghisleni et al.<xref ref-type="bibr" rid="B36"><sup>36</sup></xref> </td>
                      <td align="center">&#8212;</td>
                    </tr>
                    <tr>
                      <td>Urgent visits for decompensated HF</td>
                      <td align="center">CBHPM<xref ref-type="bibr" rid="B45"><sup>45</sup></xref> </td>
                      <td align="center">SIGTAP<xref ref-type="bibr" rid="B35"><sup>35</sup></xref> </td>
                    </tr>
                    <tr>
                      <td>Hospitalization for decompensated HF</td>
                      <td align="center">CBHPM<xref ref-type="bibr" rid="B45"><sup>45</sup></xref> </td>
                      <td align="center">SIGTAP<xref ref-type="bibr" rid="B35"><sup>35</sup></xref> </td>
                    </tr>
                  </tbody>
                </table>
                <table-wrap-foot>
                  <fn id="TFN2001">
                    <p>*Labor utilization includes physician and non-physician labor costs. &#8224;Facility utilization includes anesthesia-recovery room, electrophysiology laboratory, ward, and intensive care unit costs. CBHPM: Brazilian Hierarchical Classification for Medical Procedures (health-cost benchmark); CRT: cardiac resynchronization therapy; HF: heart failure; TDABC: time-driven activity-based costing; SIGTAP: Unified Health System&#8217;s Table for Procedures, Drugs, and Other Supplies (public-sector benchmark).</p>
                  </fn>
                </table-wrap-foot>
              </table-wrap>
            </p>
          </sec>
          <sec>
            <title>Secondary economic outcomes</title>
            <p>Secondary economic outcomes include the following: i) comparison of each cost component in <xref ref-type="table" rid="t2001">Table 2</xref> by treatment arm to identify drivers of variation in total direct medical costs; and ii) a budget-impact analysis estimating the annual effect on Brazil&#8217;s health care budget if all CRT-eligible patients received CSP rather than BVP.</p>
          </sec>
          <sec>
            <title>Exploratory economic outcome and quality-of-life estimates</title>
            <p>Exploratory analyses will examine associations between key baseline characteristics and total direct medical costs to identify predictors of higher cost. Consistent with cost-effectiveness guidelines,<sup><xref ref-type="bibr" rid="B29">29</xref>,<xref ref-type="bibr" rid="B30">30</xref></sup> quality-adjusted life-years (QALYs) will be derived from EuroQol 5-Dimension Questionnaire assessments administered at baseline, 6 months, and 12 months, with utilities calculated using a Brazilian population value set.<sup><xref ref-type="bibr" rid="B31">31</xref>-<xref ref-type="bibr" rid="B33">33</xref></sup></p>
          </sec>
          <sec>
            <title>Sample size</title>
            <p>The target sample size for the trial&#8217;s primary clinical endpoint was 180 participants; enrollment concluded after 179 randomizations in December 2023. No separate sample-size calculation was performed for the economic endpoint because of its designation as a secondary outcome.</p>
          </sec>
          <sec>
            <title>Data collection</title>
            <p>Resource use will be measured using a micro-costing framework with distinct methods for the index hospitalization and the follow-up period. For the index hospitalization, time-driven activity-based costing (TDABC) will be applied to quantify resource consumption and estimate unit costs, supplemented by hospital claims extraction. During follow-up, resource utilization will be recorded whenever a participant is hospitalized or requires an urgent visit for decompensated HFrEF using an electronic case report form (eCRF) in REDCap&#8482;.<sup><xref ref-type="bibr" rid="B34">34</xref>,<xref ref-type="bibr" rid="B35">35</xref></sup></p>
            <p><xref ref-type="table" rid="t2001">Table 2</xref> summarizes all resources and cost inputs included in the analysis. Detailed procedures for TDABC and resource-based accounting are provided below.</p>
          </sec>
          <sec>
            <title>TDABC for the CRT</title>
            <p>TDABC is a cost-measurement approach that emphasizes labor and facility utilization to improve the accuracy of cost estimates and the understanding of the care pathway. We will implement TDABC in the following sequence: i) map the care pathway and its main activities; ii) identify all resources consumed along this pathway; iii) estimate the total cost of each resource; iv) for labor and facility use, determine hourly capacity and calculate the capacity cost rate (CCR; $/h; eg, cost related to bed occupancy per hour); v) estimate the time each resource is used along the pathway; vi) compute total cost per patient; and vii) aggregate costs for the trial cohort. This sequence &#8212; together with the initial step of identifying the technology under assessment &#8212; aligns with a validated eight-step framework for TDABC.<sup><xref ref-type="bibr" rid="B20">20</xref></sup></p>
            <p><xref ref-type="fig" rid="f02001">Figure 1</xref> shows the preliminary care-flow map. A multidisciplinary team of electrophysiologists, cardiologists, and health technology assessment researchers will first validate this map; each participating center will then review it to account for site-level differences in default practices that may influence local costs.</p>
            <p>
              <fig id="f02001">
                <label>Figure 1</label>
                <caption>
                  <title>&#8211; Patient activities during the index hospitalization. Each box represents a set of labor and facility utilization resources used throughout the care pathway. Colors and labels indicate the categories of health professionals involved at each stage. The dotted lines leading to the Intensive Care Unit represent optional steps that occur only in some cases. During the Waiting for Procedure and Recovery Room stages, both nurses and nurse technicians participate in patient care, as represented by the blended blue and green colors.</title>
                </caption>
                <graphic xlink:href="1678-4170-abc-122-12-e20250254-50254-gf02-en.tif"/></fig>
            </p>
            <p>For each hospital facility in the pathway, CCRs will be derived with support from the centers&#8217; financial departments by compiling labor and facility-use costs. Labor costs will be based on the salaries of professionals involved in patient care; when needed, secondary sources will include publicly available salary reports (for public hospitals) and recent recruitment notices. Facility-use costs (excluding personnel) will reflect the number of beds and the operating hours during which departments provide patient care. We will assume 10% idle capacity.</p>
            <p>Hospital claims and billing data will be extracted to quantify resources and costs for supplies, drugs, and tests (laboratory and non-laboratory) during the perioperative period, excluding profit margins and device costs.</p>
            <p>For step 5, the time patients spend in each hospital activity before, during, and after the procedure will be captured in the index-procedure eCRF within REDCap&#8482;. At all centers, a local investigator will follow each patient through the procedure and abstract entry and exit times from medical records for each facility (i.e., hospital facilities the patient undergo during activities, listed in <xref ref-type="fig" rid="f02001">Figure 1</xref>). Consistent with prior trial-based economic evaluations and expert guidance,<sup><xref ref-type="bibr" rid="B20">20</xref>,<xref ref-type="bibr" rid="B36">36</xref>-<xref ref-type="bibr" rid="B40">40</xref></sup> we will estimate labor time per patient as a function of the time spent in each hospital facility, applying standards of care for each facility based on direct observations in a subset of cases and interviews with hospital leaders (a hypothetical example is provided in the <xref ref-type="supplementary-material" rid="suppl01001">Supplementary Appendix</xref>).</p>
            <p>Finally, for each resource we will multiply the CCR by the recorded time of use and then sum these amounts with the costs of supplies, medications, and exams from hospital claims to obtain the per-patient cost.</p>
          </sec>
          <sec>
            <title>Additional resource-based accounting method</title>
            <p>Device costs were determined at trial initiation in agreement with BIOTRONIK, reflecting current market values; for analysis, they will be adjusted to reflect the wholesale acquisition cost from the payer perspective in Brazil (public and private). If the initially assigned CRT strategy fails and a crossover is required, we will account for additional device-supply costs.</p>
            <p>For early crossovers (during the index procedure or index hospitalization), elevated hospitalization costs will be captured via TDABC. For late crossovers (post-discharge), we will replicate index-hospitalization costs and adjust device costs to reflect the subsequent CRT procedure.</p>
            <p>During follow-up, urgent emergency-department visits and hospitalizations for decompensated HFrEF will be recorded, and costs will be estimated using the Brazilian Hierarchical Classification for Medical Procedures (CBHPM). CBHPM, developed by the Brazilian Medical Association and supported by multiple professional societies including the Federal Council of Medicine, provides a benchmark to align reimbursement fees with actual institutional costs in both public and private sectors.<sup><xref ref-type="bibr" rid="B41">41</xref>,<xref ref-type="bibr" rid="B42">42</xref></sup></p>
            <p>Costs associated with outpatient heart failure management will be sourced from prior bottom-up micro-costing studies using TDABC and standardized by NYHA class at baseline and 6 months.<sup><xref ref-type="bibr" rid="B43">43</xref></sup></p>
          </sec>
        </sec>
      </sec>
      <sec>
        <title>Statistical analysis</title>
        <p>Device costs and other site-level cost variables (eg, facility CCRs) will be consolidated into a patient-level dataset. Total direct medical cost per patient will be calculated as specified in Equation S1.<sup><xref ref-type="bibr" rid="B20">20</xref></sup></p>
        <p>Missing data will be handled using a hierarchical strategy tailored to the variable importance and missingness mechanisms.<sup><xref ref-type="bibr" rid="B15">15</xref>,<xref ref-type="bibr" rid="B44">44</xref>-<xref ref-type="bibr" rid="B46">46</xref></sup> Key variables with potential impact on the primary economic outcome include device costs, facility-time variables (the main proxy for resource and labor time consumed during hospital activities, and costs associated with outcomes of interest (heart-failure rehospitalization and urgent visits).</p>
        <p>For facility-time variables, up to 10% missingness will be tolerated; if exceeded, multiple imputation will be employed, assuming missing at random.<sup><xref ref-type="bibr" rid="B44">44</xref>-<xref ref-type="bibr" rid="B46">46</xref></sup> By design, we do not anticipate missing data for device costs or for costs linked to outcomes of interest. For other cost variables with &gt; 10% missingness, median imputation will be used, given their expected limited influence on total costs and mean costs per arm, again assuming missing at random.<sup><xref ref-type="bibr" rid="B44">44</xref>-<xref ref-type="bibr" rid="B46">46</xref></sup></p>
      </sec>
      <sec>
        <title>Cost minimization vs incremental cost-effectiveness ratio</title>
        <p>Since the trial&#8217;s noninferiority hypothesis for clinical outcomes (CSP vs BVP), the primary analysis is a cost-minimization comparison. If a statistically significant difference in clinical outcomes emerges, we will conduct an exploratory cost-utility (or dominance) analysis, estimating the incremental cost-effectiveness ratio for QALYs (CSP vs BVP). This analysis will adopt a lifetime perspective using a model-based approach, with trial results as primary inputs.<sup><xref ref-type="bibr" rid="B29">29</xref>,<xref ref-type="bibr" rid="B30">30</xref></sup></p>
        <p>For the main cost-minimization analysis, differences in mean total direct medical costs between arms will be assessed using a generalized linear model with log link and gamma family, accompanied by nonparametric bootstrap (1,000 resamples) to derive 95% CIs, acknowledging the expected right-skew with heavy tails.<sup><xref ref-type="bibr" rid="B15">15</xref>,<xref ref-type="bibr" rid="B23">23</xref>,<xref ref-type="bibr" rid="B47">47</xref>,<xref ref-type="bibr" rid="B48">48</xref></sup> Model specifications may be adapted based on observed distributions at the end of follow-up. We will report mean costs with 95% CIs and median (interquartile range) by arm.</p>
        <p>For secondary economic outcomes, we will report mean cost per resource (<xref ref-type="table" rid="t2001">Table 2</xref>) with 95% CIs via bootstrap as well as median (interquartile range). The budget-impact analysis &#8212; estimating annual spending if all Brazilian CRT-eligible patients received CSP vs BVP &#8212; will be conducted from the Brazilian health-system perspective by integrating trial-based costs with epidemiologic estimates of the eligible population.</p>
        <p>Exploratory models may evaluate predictors of total cost by adding key patient characteristics, including social determinants of health and comorbidities, to the generalized linear model; results will be presented as relative risks with 95% CIs.<sup><xref ref-type="bibr" rid="B15">15</xref>,<xref ref-type="bibr" rid="B23">23</xref>,<xref ref-type="bibr" rid="B47">47</xref>,<xref ref-type="bibr" rid="B48">48</xref></sup></p>
      </sec>
      <sec>
        <title>Potential sensitivity analyses</title>
        <p>Additional analyses may vary device prices for public vs private purchasing perspectives and re-estimate costs for outcomes of interest using the SUS&#8217;s Table for Procedures, Drugs, and Other Supplies (SIGTAP), consistent with prior work.<sup><xref ref-type="bibr" rid="B49">49</xref></sup></p>
      </sec>
      <sec>
        <title>Ethics and dissemination</title>
        <p>An independent data and safety monitoring board, supported by an impartial statistical team, has access to unblinded data and provides continuous oversight. The Executive Committee is responsible for presenting results and preparing the manuscript. The trial received approval from institutional review boards. In accordance with the World Medical Association Declaration of Helsinki, all participants provided written informed consent.</p>
      </sec>
      <sec sec-type="discussion">
        <title>Discussion</title>
        <p>Accurate cost measurement is essential for economic analyses and resource allocation. It supports appropriate reimbursement and clarifies resource consumption along specific care pathways, enabling identification of opportunities to redesign services around patients&#8217; needs at sustainable costs.<sup><xref ref-type="bibr" rid="B50">50</xref></sup> This imperative is heightened by rising health-care spending across the Americas, particularly for cardiovascular disease.<sup><xref ref-type="bibr" rid="B51">51</xref>-<xref ref-type="bibr" rid="B53">53</xref></sup></p>
        <p>In Latin America, health spending is projected to increase 2.8-fold by 2050, driven largely by cardiovascular conditions, and has risen faster than gross domestic product in several countries;<sup><xref ref-type="bibr" rid="B51">51</xref>,<xref ref-type="bibr" rid="B53">53</xref></sup> in North America, spending on cardiovascular conditions is projected to quadruple by 2050.<sup><xref ref-type="bibr" rid="B52">52</xref></sup> These trends pose substantial challenges for LMICs in Latin America, where the push for universal health coverage and equitable access to advanced technologies further strains affordability.<sup><xref ref-type="bibr" rid="B51">51</xref>,<xref ref-type="bibr" rid="B53">53</xref>,<xref ref-type="bibr" rid="B54">54</xref></sup></p>
        <p>The consequences are tangible for individuals with chronic, high-severity conditions that require costly therapies, such as HFrEF, leading to higher out-of-pocket expenditures in LMICs. In Latin America, out-of-pocket payments account for about 40% of total health spending (31% in Brazil), compared with 11% in the United States and 14% in Canada.<sup><xref ref-type="bibr" rid="B53">53</xref>,<xref ref-type="bibr" rid="B55">55</xref></sup> These financial pressures contribute to nonadherence and underuse of effective therapies such as CRT &#8212; even though CRT is considered cost-effective in LMIC settings&#8211;, with consequent worse outcomes.<sup><xref ref-type="bibr" rid="B14">14</xref>,<xref ref-type="bibr" rid="B56">56</xref>-<xref ref-type="bibr" rid="B58">58</xref></sup></p>
        <p>For example, 1 year after discharge for heart-failure hospitalization in Brazil, only about 40% of patients with HFrEF were receiving pivotal medications,<sup><xref ref-type="bibr" rid="B56">56</xref>,<xref ref-type="bibr" rid="B59">59</xref></sup> and the annual rate of CRT procedures per million population in the SUS remains below the expected indication range of about 100-200 per million people.<sup><xref ref-type="bibr" rid="B10">10</xref>,<xref ref-type="bibr" rid="B11">11</xref></sup> These observations underscore the need for precise cost analyses and cost-saving strategies to optimize resource allocation, expand access across the American cardiovascular landscape, and potentially treat more patients.</p>
        <p>Although valuable, collecting accurate cost data in clinical trials is challenging, particularly when addressing patient-level missingness in variables required for cost estimation (eg, time spent in each activity during the index hospitalization for CRT, and per-patient supply consumption).<sup><xref ref-type="bibr" rid="B20">20</xref>,<xref ref-type="bibr" rid="B36">36</xref>,<xref ref-type="bibr" rid="B37">37</xref></sup> Our study seeks to mitigate these challenges. This methodological protocol provides a clear, trial-embedded template for acquiring labor, facility, and supply cost data, together with time variables captured directly within the eCRF.</p>
        <p>A hierarchical strategy for handling missingness is specified, and the statistical plan for uncertainty quantification and hypothesis testing, and prediction follows current best practices for analyzing micro-costing data in trials.</p>
        <p>Implementing TDABC within a multicenter trial &#8212; where economic outcomes are central &#8212; may facilitate broader adoption of robust costing methods and promote equity in access to CRT among patients with HFrEF. More broadly, accurate costing within trials can inform value-based initiatives and related programs, strengthening decision-making and improving the affordability of cardiovascular care.<sup><xref ref-type="bibr" rid="B17">17</xref>,<xref ref-type="bibr" rid="B20">20</xref>,<xref ref-type="bibr" rid="B22">22</xref>,<xref ref-type="bibr" rid="B36">36</xref>,<xref ref-type="bibr" rid="B60">60</xref></sup></p>
      </sec>
      <sec sec-type="conclusions">
        <title>Conclusion</title>
        <p>The PhysioSync-HF trial comparing CSP with BVP is designed to identify cost-saving opportunities that can enhance equitable access to CRT for patients with HFrEF. The protocol also offers a reproducible framework for trial-based economic evaluations that can be applied across cardiovascular conditions.</p>
      </sec>
      <sec sec-type="supplementary-material">
        <title>SUPPLEMENTARY APPENDIX</title>
        <supplementary-material id="suppl01001">
          <label>*Material suplementar</label>
          <p>Para informa&#231;&#227;o adicional, por favor, clique aqui. <ext-link ext-link-type="uri" xlink:href="https://abccardiol.org/supplementary-material/2025/12212/2025_supplement.pdf">https://abccardiol.org/supplementary-material/2025/12212/2025_supplement.pdf</ext-link> </p>
          <media mime-subtype="pdf" mimetype="application" xlink:href="https://minio.scielo.br/documentstore/1678-4170/wknCwvpCBsGHqFC85hqqCkt/a0d2d1adf41641a9ecdd86ad2e8d272f58355fd7.pdf"/>
        </supplementary-material>
      </sec>
    </body>
    <back>
      <ack>
        <title>Acknowledgement</title>
        <p>This study was funded by the Proadi-SUS, Brazil (no. 25000.168694/2023-15). The Moinhos de Vento Hospital Project Office and MOVE Academic Research Organization served as the recipient and coordinating center. SRRD received partial support from the Academic Excellence Program (no. 23038.011210/2020-53), Coordena&#231;&#227;o de Aperfei&#231;oamento de Pessoal de N&#237;vel Superior, Brazil (Finance Code 001). CAP was partially supported by a Senior Research Scholarship from the Conselho Nacional de Desenvolvimento Cient&#237;fico e Tecnol&#243;gico, Brazil. No additional funding sources were reported. The trial funders were not involved in designing or conducting the study; collecting, managing, analyzing, or interpreting data; preparing, reviewing, or approving the manuscript; or deciding to submit the manuscript for publication.</p>
      </ack>
      <fn-group>
        <fn fn-type="other">
          <label>Study association:</label>
          <p> This article is part of the thesis of doctoral submitted by S&#233;rgio Renato da Rosa Decker, from Universidade Federal do Rio Grande do Sul.</p>
        </fn>
        <fn fn-type="other">
          <label>Ethics approval and consent to participate:</label>
          <p> This study was approved by the Ethics Committee of the Hospital Moinhos de Vento under the protocol number 6.750.196. All the procedures in this study were in accordance with the 1975 Helsinki Declaration, updated in 2013. Informed consent was obtained from all participants included in the study.</p>
        </fn>
        <fn fn-type="other">
          <label>Use of Artificial Intelligence:</label>
          <p> The authors did not use any artificial intelligence tools in the development of this work.</p>
        </fn>
        <fn fn-type="data-availability" specific-use="data-in-article">
          <label>Data Availability Statement:</label>
          <p> The underlying content of the research text is contained within the manuscript.</p>
        </fn>
        <fn fn-type="financial-disclosure">
          <label>Sources of funding:</label>
          <p> This study was funded by Program for Institutional Development of the Unified Health System (Proadi-SUS), Brazil (NUP 25000.168694/2023-15); the Moinhos de Vento Hospital Project Office and Clinical Trials Unit was the recipient and coordinator center. Was partly supported by the Academic Excellence Program (PROEX, n&#186; 23038.011210/2020-53) &#8211; Brazil (CAPES). &#8211; Financial Code 001. CAP was partly supported by the Senior Research scholarship from CNPq, Brazil.</p>
        </fn>
      </fn-group>
    </back>
  </sub-article>
</article>
