PERFIL DA GESTÃO DE CONSÓRCIOS INTERMUNICIPAIS DE SAÚDE DO RIO GRANDE DO SUL: UM ESTUDO DAS PRÁTICAS DE GESTÃO ECONÔMICA E FINANCEIRA

The objective of this study is to analyze the use of economic and financial management practices by the Consrcios Intermunicipais de Sade (CIS), established in Rio Grande do Sul. The CIS are regional and intergovernmental cooperation structures formed between municipalities to act jointly in the area of public health. The economic and financial management practices are seen as important elements to support the decision-making process aimed at planning, execution, control and evaluation of organizational performance in general. It is a qualitative and quantitative study of applied nature and descriptive, in which the perceptions of managers of the CIS regarding the use of these management practices were collected through research tools formatted with Likert scales and treated objectively, using descriptive and exploratory statistical techniques. Thus, the CIS were classified and grouped according to the intensity of management practices being used by these organizations. The main findings indicate that the CIS is an instance of execution and achievement and are not intended to be a place for formulating strategies to reduce costs and increase the quality of health care services being offered to public. For this reason, it makes little use of economic and financial management practices. In addition, the major concern of CIS management is to focused on strict compliance with legal and regulatory obligations to themselves and to the associated municipalities.