Aims was to identify the social-demographic characteristics and the lesions of patients with venous ulcer (VU), as well as to estimate the total direct cost of materials and nursing personnel necessary for the procedure with unna boot, by the average total direct cost (ATDC) and the observed cost (OTDC). The theoretical referential adopted for cost calculation was the costing system by absorption of procedure or product. This study was conducted at the University Hospital of Sao Paulo University (HU) Ambulatory. The sample was constituted by 65 procedures in nine patients with VU. The results show that the predominant age groups were 49 to 56 years (33,33%) and 65 to 72 years (33,33%), in female patients (77,78%). Regarding associated diseases, there was a predominance of Systemic Arterial Hypertension (33,33%) and Diabetes Mellitus (22,22%). The ATDC was R$ 107,99 and the OTDC was R$ 96,47.
occlusive dressings; varicose ulcer; costs and cost analysis