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 本文旨在基于卫生领域预算绩效管理方法，评估圣贝尔纳多-杜坎普市2006年至2012年期间的卫生支出绩效，该方法旨在将规划制定与卫生政策的实际实施成效相挂钩。本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）与年度预算法案（Annual Budgetary Laws，LOAs），同时还使用了卫生契约流程相关的报告与电子表格。据此，本文采用基于"预算绩效管理（Budget for Performance）"工具的研究方法，可从预算视角评估圣贝尔纳多-杜坎普市卫生政策的既定目标、所投入的资源与实施成效之间的关联。