1. Includes beds and procedures in the Table of Procedures, Medicines, Orthoses, Prostheses and Special Materials (OPM) of the Unified Health System (SUS), for the exclusive care of patients with COVID-19. Brasil Ministry Health Ordinance. https://www.in.gov.br/web/dou/-/portaria-n-237-de-18-de-marco-de-2020-249024782. Accessed October 30, 2020.
2. Authorizes the authorization of beds in the Adult and Pediatric Intensive Care Unit for exclusive care of patients with COVID-19. Brasil Ministry Health Ordinance. https://www.in.gov.br/web/dou/-/portaria-n-568-de-26-de-marco-de-2020-∗-251705696. Accessed October 30, 2020.
3. The role of the hospital in the Health Care Network.;Filho;Consensus,2014
4. Cost Management for Hospitals: concepts, methodologies and applications;Falk,2001
5. Cost Accounting. 11;Martins,2018