The Budget for Performance as a tool for management and evaluation of health policy in the municipality of São Bernardo do Campo, from 2006 to 2012

ABSTRACT This article aims to evaluate the performance of health expenditure of the municipality of São Bernardo do Campo, in the period 2006-2012, from a methodology of the budget's performance in health which seeks to relate the planning with the results of health policy achieved. It is used the budgetary instruments Multiannual Plans (PPAs), Budget Guidelines Laws (LDOs), Annual Budgetary Laws (LOAs) and, also, reports and spreadsheets from the pact processes in health. Thus, the article uses a methodology based on the instrument 'Budget for Performance', which allows evaluate the relationship between the goals achieved in the municipality of São Bernardo do Campo, the resources involved and the results of the health policies from the perspective of the budget.

摘要 本文旨在从卫生预算绩效评估方法的视角，评估2006-2012年期间圣贝尔纳多-杜坎普市（São Bernardo do Campo）的卫生支出绩效，该方法致力于将卫生政策的规划与实际达成的政策成果相关联。本次研究采用的预算工具包括多年期计划（Multiannual Plans, PPAs）、预算指导法案（Budget Guidelines Laws, LDOs）、年度预算法案（Annual Budgetary Laws, LOAs），同时还使用了卫生契约相关流程的报告与电子表格。据此，本文采用基于"绩效预算（Budget for Performance）"工具的评估方法，从预算视角出发，对圣贝尔纳多-杜坎普市卫生政策的既定目标、所投入的资源以及最终取得的成果之间的关联进行评估。