Cost Modeling for Measuring Costs in Graduate Medical Education

The Constitution of the Federative Republic of Brazil of 1988 includes education and health among the fundamental rights. Education is supported by the Directives and Foundations of National Education, and health by Law No. 8.080/1990, which created the Brazilian Unified Health System. These statements require public human, material, physical and financial resources for service delivery, according to the basic elements required for a cost study that focuses on efficiency, effectiveness and economy, enshrined in the legal prerogatives of an economic, financial and fiscal nature. In conclusion, we conclude that it is possible to measure the amount of resources allocated to health education, based on PPP, by increasing the expenditure of resources allocated by the institutional entity to the annual workload of the disciplines. It allows us to demonstrate the efficiency, effectiveness, cost-effectiveness and transparency of the process, being an indispensable tool for decision-makers in resource-poor decision-making.