Guiding criteria for decision-making on the incorporation of a magnetic resonance imaging equipment in a public pediatric hospital in Santa Catarina state

Abstract

Objective: To develop a decision matrix, using costs and factors related to quality on public health services as an aid in the analysis of incorporation of an MRI. Methods: The calculations were carried out by means of the Life Cycle Cost Analysis and the current hospital costs, for two scenarios: acquisition of equipment or outsourcing service. The life cycle of the equipment was stipulated in ten years, the annual depreciation at 10%, the discount factor at 10% per year and an annual increase of 10% of examinations. Results: For the state manager, practicing outsourced service, annual cost of 1440 tests was estimated at R$1,211,040, and the average unit cost per test in R$841. Considering the ac[1]quisition and deployment of service itself, and the calculations made by the Life Cycle Cost Analysis, the total annual cost was estimated at R$1,169,280 and the average unit cost per test in R$812. For the first scenario the Net Present Value was estimated at R$ -7,586,892.00 and the second scenario at R$-8,675,617. The difference between the two scenarios was at R$ -1.088.725,00. Other criteria to be considered, technical, interpersonal and environmental factors, were included in a questionnaire to be applied to other stakeholders and companions, whose results might compose the decision process. Conclusions: At the time the own service is the most feasible from the economic and financial standpoint, with the Financial Breakeven Point reached at the fifth year of the cycle. To complete the Decision Matrix, a questionnaire on Service Quality (perceptions and satisfactions domains) will be applied to internal (servers) and external (companions) clients, whose results should be considered when making any decision.