The efficiency of public health is a growing management need, especially in public hospitals. These organizations are complex because of the multiplicity of services and the high costs involved. So this paper evaluates a hospital in the state of Mato Grosso, Brazil, by the method of "cost-volume-surplus". The results show among other things, that the reduction of excess capacity from the increased number of patients from other cities would produce an increase in revenues due to economies of scale, providing the process of decentralization of SUS (micro-regionalization) with systemic efficiency.
Economic evaluation; hospital costs; hospital management
