2.5. Cost analysis

The micro-costing method was used to assess the costs of the procedures performed in the operating room, in the ward of the Digestive Surgery Division or in the intensive care unit. The cost accounting department of the HCFMRP-USP determined the costs of hospitalization, laboratory tests, and imaging exams during hospitalization using the absorption costing method with simple apportionment of all fixed expenses (e.g., staff, materials, technologies, water, electricity, telephone). Expenses with medications were accounted for separately. The costs of medications included all medications used during the hospitalization period and surgery costs included only the materials used during the procedure with fixed costs being excluded.