BACKGROUND: Budget planning is a tool required to manage any company. It enables cost calculation and estimates to make the best use of the available resources. The use of this management tool in the catheterization laboratory is aimed at establishing a balance between financial aspects without interfering with the medical outcome. The objective of this study is to report the contribution of a planned budget in the catheterization laboratory management. METHOD: Using a simulation study, a fictitious budget calculation was created to manage a cathlab with a total production capacity of 160 procedures/month (75% of diagnostic procedures and 25% of intervention procedures). Three hypothetic scenarios were developed according to the production capacity: pessimistic (60% of the overall production capacity), moderate (75%) and optimistic (95%). The budget was prepared according to the following estimates: sales estimate, production estimate, operational expenses estimate and financial statement for the period. RESULTS: According to the simulation, there was a raw income increase of 25.7% for the moderate scenario and 59.2% for the optimistic scenario as the total production capacity is achieved. Direct costs represent around 58% of the net income. Profitability was 7.9% in the pessimistic scenario, 14.87% in the moderate scenario and 20.33% in the optimistic scenario. CONCLUSION: Budget planning is an administrative tool which may be applied to cathlab management, helping reduce costs, expenses and waste.
Health management; Budget; Management; Hemodynamics
