The expectation of graduating nurses today is to be knowledgeable and responsive to rapidly changing technology in the health care environment. Although federal mandates, Institute of Medicine (IOM) recommendations, and nursing program accreditation initiatives are pushing an "informatics" healthcare agenda by promoting the implementation of electronic health record (EHR) systems by 2014 in all healthcare facilities, very few US nursing schools provide students with access and training in, EHR systems. In addition, nursing faculty may not have a clear understanding of healthcare informatics; the use of information and technology to communicate, manage knowledge, mitigate error, and support decision-making. Nursing education must address faculty issues related to this innovative paradigm in order to keep pace and participate as co-creators of relevant informatics technology curriculum that prepares graduates for real life workforce. Understanding the challenges, concerns, and successes in implementing informatics may help nurse educators as they develop curriculum and teach in this environment. This case study explores and describes, with nursing faculty of a small liberal arts college, faculty knowledge, skills, and attitudes (KSAs) as they participate in an action research framed curriculum development program for informatics academic EHR (AEHR) integration. The research question:What is the experience of nursing educators and nursing faculty members involved in the integration of an AEHR project framed in the Learning by Developing model at a small liberal arts college school of nursing? Significant insights as participants in the study influenced nurse educators' ideas regarding collaborative curricular design, meaningful assignments, and the importance of feedback.

Background: “Nurses provide essential care to the millions of people who are hospitalized each year as a result of illness or injury” (Smith, 2012, p. 172). The Institute of Medicine reported approximately 44,000-98,000 patients die annually resulting from a medical error, and health care errors ranked among the top 10 for the leading causes of death in the United States (Smith, 2012). Problem: Nurse competence impacts safe and quality nursing, and several research studies investigated the measurement of nurse competence among nurses in various nursing settings (Flinkman et al., 2016). However, a review of the research revealed limited studies in the emergency department (ED) setting and in the United States (O’Leary, 2012). Method: This study implemented a quantitative nonexperimental research design using the combination of an instrumental case study and a cross-sectional survey for this study’s sample. An Internet-based SurveyMonkey questionnaire collected data on nurse competence from registered nurses (RNs) working in the ED at a San Francisco Bay Area hospital. Part I of the questionnaire integrated Meretoja, Isoaho, and Leino-Kilpi’s (2004) Nurse Competence Scale (NCS) consisting of 73 closed-ended clinical indicators divided into seven competence areas. Participants rated their level of competence and frequency of use for each clinical indicator. Part II of the questionnaire obtained background information about participants. A total of 21 out of 110 potential participants completed the survey. Results: The data analysis using Statistical Package for Social Sciences (SPSS) provided descriptive and nonparametric correlation statistics. Descriptive statistics described survey respondents. The least and most competent areas were ensuring quality and managing situations, respectively. The most frequent length of nursing experience was at least 60 months and the most frequent number of hours worked was at least 65 hours per 2-week period. Nonparametric correlation statistics, including Kendell’s tau-b and Spearman’s rho, identified significant relationships. A significant relationship existed between the frequency of using clinical skills and level of competence for four of the seven competence areas. A significant relationship existed between the background factor of experience, both as an RN and an ED RN, and level of competence for many clinical indicators. A significant relationship existed between the background factor of hours worked and level of competence for one clinical indicator. Conclusion: Despite the small sample size of 21 survey respondents, this study revealed findings consistent with the existing research on nurse competence. This study offers implications and recommendations for practice relative to nurse competence, nurse competence assessment, and transitions to new settings of nursing practice to support the nursing profession and safe and quality nursing.

Substance use disorders (SUDs) among pregnant and perinatal women continue to be a national public health crisis. Furthermore, nursing students and perinatal nurses have historically negative and punitive attitudes toward this vulnerable population of women. As nurses are primary care providers for pregnant and perinatal women, this is troublesome as perinatal patients express feeling stigmatized by nurses whom they should be able to trust. This contributes to the reluctance of women to seek needed medical and prenatal care. Tennessee was the first state to criminalize drug use in pregnancy and has higher neonatal abstinence syndrome (NAS) rates, which were more than 2 times the national average in 2017. The purpose of this descriptive cross-sectional non-experimental study was to examine how formal SUD nursing education, personal experiences, and participant characteristics predict attitudes and knowledge of nursing students and practicing perinatal nurses in Tennessee toward pregnant and perinatal women with an SUD. The sample consisted of 262 nursing students and 99 perinatal nurses across the west, middle, and eastern regions of Tennessee. A linear multiple regression showed that having a personal experience with a close friend with an SUD was predictive of improved knowledge scores of pregnant and perinatal SUDs. Independent samples t-tests were non-significant between formal SUD nursing education and attitudes and knowledge. Additionally, non-significant findings were seen between having a personal experience with a family member with an SUD and attitudes and knowledge. The findings suggest that Tennessee nursing education efforts were not influential in positively affecting attitudes and knowledge scores toward pregnant and perinatal women with an SUD. Future studies focused on exploring various educational interventions to promote knowledge, improve attitudes, and empathy in nursing populations toward pregnant and perinatal women with an SUD are warranted.

Aim. The aim of this study was to examine the relationship of advance care planning protocols with hospitalization, rehospitalization, and emergency department use rates in U. S. home health agencies (HHA). Background. Since 2003, CMS has required HHAs to report on quality outcomes such as hospitalization, rehospitalization, and emergency department use rates, made publicly available online. Advance care planning (ACP) is a conversation about beliefs, goals, values, future treatment choices, and designation of a surrogate decision-maker, that someone has in advance of a health crisis. Most existing studies on ACP have taken place outside of HHAs among populations with serious illnesses such as HIV/AIDS, cancer, dementia, and end stage renal disease. Meanwhile, the U.S. home health population is living longer with chronic conditions such as pulmonary and cardiovascular illnesses. Effective January 1, 2016, the Center for Medicare and Medicaid Innovation implemented the Home Health Value-Based Purchasing (HHVBP) Model among home health agencies (HHAs) in nine states representing each geographic region in the United States. Agencies in these states began competing on value in the HHVBP model, and reimbursement rates began to be tied to quality performance (innovation.cms.gov). As part of HHVBP, CMS implemented an additional process-level mandate requiring them to report on ACP, though this data is not publicly available. It is currently unknown how ACP protocols in HHAs may affect agencies’ overall rates of acute care services use. Methods. Electronic surveys about ACP protocols were distributed to HHAs. Existing data about demographics, diagnoses, hospitalization, rehospitalization, and ED use were accessed online via CMS websites. Descriptive and regression analyses were conducted using the electronic survey results and the existing data. Results. Associations between the variables were observed and compared to the hypotheses. Statistical significance was found in the relationship between ACP protocols and hospitalization, where one increased the other increased. Several trends were found: Agencies with increased total percentage of cardiac and pulmonary diagnoses tended to have increased hospitalization rates; agencies with increased average age of patients tended to have increased ACPP scores; and agencies with increased proportion of Black patients tended to have higher hospitalization rates.

The intent of this thesis was to examine compassion fatigue in nurses through analysis of research studies conducted within the past five years in an effort to identify predisposing factors to the experience of compassion fatigue. Individual and institutional factors were identified as well as current strategies to assist with management of compassion fatigue. Findings indicated that being new to practice, having a trait negative affect, being younger in age, having a history of exposure to trauma and working in high emotionally stressful units predisposed individuals to the experience of compassion fatigue. Institutional factors included a lack of managerial support, organizational commitment, group cohesion, work engagement and conflicting expectations of the nurse. Institutional interventions to assist in mitigating compassion fatigue include improving managerial support, developing group cohesion and communication and providing continuing education opportunities. Institutions can also assist by offering training in resiliency techniques such as negative thought pattern identification, meditation, peer-to-peer discussions, journaling about traumatic experiences, identification and maintenance of personal/professional boundaries and physical wellness through exercise and yoga. These proposed interventions address institutional accountability in health care worker wellness as defined by the quadruple aim. Such interventions also address use of Watson’s Caring Theory to emphasize the importance of nurse wellness as essential to creating caring nurse-patient relationships.

Regardless of the setting, medication errors are of great concern when associated with an individual’s health outcomes, along with the increased costs to society, healthcare institutions, and providers. Current research focuses on medication error data primarily in acute and extended care facilities. However, there is a paucity of research examining the causes of medication errors that occur post hospital discharge when individuals transition to the home. The purpose of this integrative literature review is to examine risk factors for medication errors outside of these settings, specifically in the home. A systematic literature search was conducted using multiple databases for relevant articles in the English language between 2006 to 2017, including CINAHL, MEDLINE, PubMed, and PsycINFO. Search terms included ‘medication errors’, ‘home care’, ‘post-discharge’, ‘hospital readmission’, and ‘medication error risks in the home’. Exclusion criteria included medication errors in acute and extended care settings. The integrative review involved reading, analyzing and selecting articles, and summarizing on a matrix. Findings on occurrences of medication errors in the home included impaired client mental status, confusion related to medication names, limited understanding of medication purpose in the care plan and its side effects, level of health literacy, and client-provider miscommunication in discharge planning. Consistent and conflicting findings are discussed along with gaps in the literature. Limitations and implications for nursing practice, policy, research, and education are also noted.

<p><strong>Background: </strong>Internationally, simulation has been widely used as a teaching strategy in nursing programs. In Ontario, Canada, simulation has gained increasing acceptance and use in nursing education and has been met with a parallel investment of resources. Current literature offers insights into individual-level factors that contribute to the adoption and incorporation of simulation but there is a lack of understanding of how organizational factors shape this this educational strategy.</p> <p><strong>Objective: </strong>The purpose of this grounded theory study was to create a mid-range explanatory theory that describes how the organizational cultures of undergraduate nursing programs shape the adoption and incorporation of mid- to high-level simulation as a teaching and learning strategy.</p> <p><strong>Methods: </strong>Constructivist grounded theory was used to guide this research.</p> <p><strong>Results:</strong> A seven-phase process related to adopting and incorporating simulation into nursing curricula was uncovered. Sites that moved through the phases of the process and integrated simulation into all levels of the curriculum were classified as high-uptake. The level of uptake of simulation by nursing programs influenced the potential outcomes. From the findings, a theory was developed: the Organizational Elements that Shape Simulation in Nursing (OESSN) that includes five key organizational elements that shape the adoption and incorporation of simulation in nursing curricula.</p> <p><strong>Conclusion: </strong>This theory provides nursing programs with insight about the core organizational concepts that influence the adoption and incorporation of simulation within their curricula. The OESSN highlights the organizational elements to be cognizant of when adopting and incorporating simulation and perhaps other technological innovations within nursing curricula.</p> / Doctor of Philosophy (PhD)

Comment s’adaptent des organisations lorsqu’elles font face à des changements qui les dépassent? De cette question a émergé une recherche voulant comprendre comment et pourquoi des organisations de santé décident d’adapter (ou non) leurs services aux besoins et aux caractéristiques des populations migrantes accueillies sur leur territoire. Pour y répondre, cette thèse s’est intéressée à la gouvernance multiniveaux appliquée aux organisations de santé fournissant des services à des populations migrantes. Dans un contexte de régionalisation de l’immigration, la dynamique du processus migratoire est de mieux en mieux documentée, mais les capacités organisationnelles d’adaptation le sont beaucoup moins. Nous avons réalisé une étude de cas multiples à l’aide d’entrevues semi-directives auprès d’acteurs provenant de deux CSSS montéregiens (région au sud de Montréal, Québec) et des paliers locaux, régionaux et nationaux. Les résultats de cette étude ont permis (1) de mettre en évidence les différents acteurs impliqués dans ce processus d’adaptation, dont des acteurs de connectivité; (2) de cerner huit leviers d’action, divisés en trois catégories de leviers : administratif, émergent et d’habilitation. La possible imbrication de ces trois catégories de leviers facilite l’apparition de structures de connectivité, légitimant ainsi l’adaptation de l’organisation; et (3) de montrer l’ambigüité de l’adaptation à travers des facteurs d’influence qui favorisent ou entravent le processus d’adaptation à plusieurs niveaux de la gouvernance. Cette thèse est construite autour de quatre articles. Le premier, de nature conceptuelle, permet de circonscrire les concepts d’adaptation et de gouvernance multiniveaux à travers la lentille des théories de la complexité. Nous campons ainsi notre sujet dans une problématique liée à la vulnérabilité et la migration tout en appréhendant l’adaptation du système et son opérationnalisation au niveau local. Il en ressort un cadre conceptuel avec six propositions de recherches. Le second article permet quant à lui de comprendre les jeux des acteurs au sein d’une organisation de santé et à travers son Environnement. Le rôle spécifique d’acteurs de connectivité y est révélé. C’est dans un troisième article que nous nous intéressons davantage aux différents leviers d’action, analysés selon trois catégories : administrative, émergente et d’habilitation. Les acteurs peuvent les solliciter afin de d’adapter leurs pratiques au contexte particulier de la prise en charge de patients migrants. Un passage des acteurs aux structures de connectivité est alors rendu possible via un espace : la gouvernance multiniveaux. Enfin, le quatrième et dernier article s’articule autour de l’analyse des différents facteurs pouvant influencer l’adaptation d’une organisation de santé, en lien avec son Environnement. Il en ressort principalement que les facteurs identifiés sont pour beaucoup des leviers d’action (cf. article3) qui à travers le temps, et par récursivité, deviennent des facteurs d’influence. De plus, le type d’interdépendance développé par les acteurs a tendance soit à façonner un Environnement « stable », laissant reposer les besoins d’adaptation sur les acteurs opérationnels; soit à façonner un Environnement plus « accidenté », reposant davantage sur des interactions diversifiées entre les acteurs d’une gouvernance multiniveaux. De cette adéquation avec l’Environnement à façonner découle l’ambigüité de s’adapter ou non pour une organisation. / How do organizations adapt when faced with changes that exceed their current capacities? More specifically how and why do healthcare organizations choose to adapt- or not- their services to the needs and characteristics of new and established migrant populations? In this thesis, we attempt to answer these questions using a conceptual model of multilevel governance, applicable to healthcare organizations that provide primary care to migrant population. In a context of regionalized immigration, the dynamics of the migration process are well documented, however organizations abilities to adapt are less so. We conducted a multiple case study, collecting data from semi-structured interviews with providers from two healthcare organizations from Montéregie region (South shore of Montréal, Québec) as well as stakeholders from local, regional and national scale. The data collected has allowed us, (1) to identify the most significant stakeholders in adaptation process and to highlight the connectivity between them; (2) to reveal eight action levers that we divided in three categories: administrative, emerging and enabling. The possible imbrications of these three categories facilitate the creation of connectivity structures that legitimate the organization’s adaptation; and (3) to show the ambiguity of adaptation through the influence of facilitating or hindering factors at several levels of governance. This thesis is structured on four articles. The first article is conceptual: adaptation and multilevel governance are therein defined through the framework of complexity theory. We anchor our subject in the vulnerability and migration schemata, while apprehending the system’s adaptation at the local scale. The result is a conceptual framework with six research propositions. The second article elaborates on the dynamics among stakeholders within healthcare organizations, its networks and the Environment. The specific role of the connectivity between stakeholders is highlighted. In the third article, we focus on the different action levers, which are analysed in three categories: administrative, emerging and enabling. The stakeholders seek to adapt their practices to the particular context of providing timely and appropriate care to migrant patients. A transition from connectivity between actors and structures is then made possible through multilevel governance. Finally, the fourth article is an analysis of the different factors that influence a healthcare organization’s adaptation with regards to the Environment. The results show that many identified factors are firstly action levers (see article 3), and become through time and recursively of influence factors. In addition, the type of interdependence developed between the stakeholders tends to shape either “stable” Environment which transfers the responsibility of the adaptation to the operational stakeholders or “rugged” Environment based on diverse and decentralized interactions between stakeholders through multilevel of governance. From this constant adjustment with the Environment appears the ambiguity of the adaptation for a healthcare organization.

Le déploiement optimal de l’étendue de la pratique infirmière, qui traduit la mise en œuvre du rôle professionnel, est essentiel à l’accessibilité, à la continuité, à la qualité ainsi qu’à la sécurité des soins, dont ceux dispensés aux enfants et à leur famille. Or, il semble que les infirmières éprouvent certaines difficultés à déployer pleinement leur étendue de pratique, ce qui pourrait également compromettre la satisfaction professionnelle, un enjeu majeur pour la rétention du personnel dans les organisations de soins de santé. Le but de cette étude est de mesurer l’étendue effective de la pratique d’infirmières en pédiatrie, ses déterminants et son influence sur la satisfaction professionnelle. Le cadre de référence, un modèle original développé dans cette thèse, prend appui sur la théorie des caractéristiques de l’emploi (Hackman & Oldham, 1974), le modèle tension-autonomie (Karasek, 1985), la théorie du rôle (Biddle, 1979) et les travaux de D’Amour et al. (2012) portant sur l’étendue de la pratique infirmière. Afin d’atteindre le but de cette étude, le modèle développé met en relation les caractéristiques du travail et les caractéristiques individuelles d’influence potentielle sur le déploiement de l’étendue de la pratique infirmière. Il présuppose également un lien entre l’étendue de la pratique infirmière et la satisfaction professionnelle. Un devis corrélationnel descriptif a été retenu pour cette étude. Une enquête par questionnaire auprès d’infirmières de cinq secteurs d’activités d’un centre hospitalier pédiatrique universitaire du Québec a été réalisée (N=301). Les associations entre les variables ont été examinées en utilisant des analyses bivariées, multivariées et un modèle d’équations structurelles. Les analyses effectuées révèlent une bonne concordance du modèle développé (ratio x²/dl= 1,68; RMSEA = ,049; CFI = ,985). Au total, le modèle explique 32,5 % de la variance de l’étendue de la pratique infirmière et 11,3% de la variance de la satisfaction professionnelle. Les résultats font état d’un déploiement non-optimal de l’étendue de la pratique infirmière (3,21/6; É.T.= ,707). Les variables significativement associées au déploiement de l’étendue de la pratique infirmière sont: la latitude décisionnelle (β = ,319; p <0,01), la surcharge de rôle (β = ,201; p <0,05), l’ambiguïté de rôle (β = ,297; p <0,05), le besoin de croissance individuelle de l’infirmière (β = ,151; p <0,05) et le niveau de formation (β = ,128; p <0,05). Il est également démontré que l’étendue de la pratique infirmière est associée positivement à la satisfaction professionnelle (β = ,118; p <0,01). Une description plus détaillée des résultats de l’étendue de la pratique infirmière en fonction du niveau de formation et du poste occupé met en lumière que les infirmières bachelières ont une étendue de pratique significativement plus élevée (3,35; É.T =,746) que les infirmières collégiales (3,12; É.T =,669). L’occupation d’un poste de clinicienne est aussi associée à une plus grande étendue de pratique infirmière. Précisément, les infirmières qui occupent un poste d’infirmière obtiennent un score de 3,13/6 (É.T =,664) alors que le score des infirmières qui occupent un poste de clinicienne s’élève à 3,48/6 (É.T =,798). Cette étude innove en présentant un modèle de référence qui a le potentiel de générer des connaissances importantes en sciences infirmières en lien avec le déploiement optimal de l’étendue de pratique infirmière. Prenant appui sur ce modèle novateur, les résultats révèlent les caractéristiques du travail sur lesquelles il y a urgence d’agir afin d’accroître le déploiement de l’étendue de la pratique infirmière et par le fait même la satisfaction professionnelle. / Optimal deployment of the scope of nursing practice, through which nurses’ professional role is expressed, is essential for ensuring accessibility, continuity, quality, and safety of care, including those provided to children and their families. Even so, it seems that nurses encounter certain difficulties when it comes to fully deploying their scope of practice. The impossibility of carrying out care activities that form part of the scope of nursing practice can also compromise job satisfaction, a major issue for healthcare organizations in terms of staff retention. The aim of this study is to measure the actual scope of nursing practice in pediatrics, its determinants, and its influence on professional satisfaction. The reference framework, an original model developed in this thesis, is based on job characteristics theory (Hackman & Oldham, 1974), the job demand-control model (Karasek, 1985), role theory (Biddle, 1979) and the work of D’Amour et al. (2012) on scope of nursing practice. To achieve the study objectives, the model developed here examines the relationships between job characteristics and individual characteristics that can potentially influence the deployment of scope of nursing practice. The model also proposes a link between scope of nursing practice and professional satisfaction, a distinct dimension of job satisfaction. A descriptive correlational design was used for this study. A survey was carried out using a self-administered questionnaire completed by nurses in five activity sectors of a pediatric university hospital (N = 301). Variability in both actual scope of nursing practice and professional satisfaction was explained using sequential multivariate regressions assuming an additive and moderating effect for individual characteristics. The potential mediating effect of scope of nursing practice between job characteristics and professional satisfaction was verified using structural equations modelling. The analyses reveal good fit for the model developed (x²/df ratio index = 1.68, RMSEA = .049, CFI = .985). Altogether, the model explains 32.5% of the variance for actual scope of practice and 11.3% of the variance for professional satisfaction. The results show non-optimal deployment of the scope of nursing practice (3.21/6; SD = .707). The analyses demonstrated the significant influence on actual scope of nursing practice of certain variables of the model: decision latitude (β = .319; p <0.01), role overload (β = .201; p <0.05), role ambiguity (β = .297; p <0.05), nurse growth need (β = .151; p <0.05) and education level (β = .128; p <0.05). They also showed that actual scope of nursing practice exerts a positive influence on professional satisfaction (β = .118; p <0.01). A more detailed examination of nurses’ actual scope of practice in relation to education level and position occupied showed the scope of practice for baccalaureate-educated nurses to be significantly higher than that of nurses with college diplomas, with scores of 3.35 (SD = .746) and 3.12 (SD = .669) respectively. Occupying a nurse clinician position also had a positive influence on actual scope of nursing practice. Specifically, the mean score for staff nurses was 3.13/6 (SD = .664), while that for nurse clinicians was higher, at 3.48/6 (SD = .798). The results of this study break new ground by presenting a model with the potential to generate important knowledge in nursing related to the optimal deployment of nurses’ scope of practice. Based on this innovative model, the results highlight job characteristics that require urgent action in order to broaden the deployment of nurses’ scope of practice and thereby to increase professional satisfaction.

Introdução: A falta de sistemas estruturados de custeio nas organizações hospitalares, principalmente filantrópicas, tem dificultado a análise da cobertura dos custos pelo repasse do Sistema Único de Saúde (SUS) aos procedimentos realizados. Objetivo: Identificar a percentagem de cobertura do repasse de verba do SUS para a cirurgia de revascularização miocárdica (CRM), em um hospital filantrópico do município de São Paulo, que possui um sistema de custeio consolidado. Método: Estudo de abordagem quantitativa, transversal e descritiva. Utilizou-se um banco de dados com registro de CRM denominado REVASC, criado pela instituição em 2009 e de inclusão contínua. As informações para a pesquisa foram coletadas de 13 de março a 30 de setembro de 2012. A escolha do período foi devido ao início da inclusão de informações sobre custo e repasse do SUS. A população alvo foi de 1913 pacientes e amostra de 1362 (71,2%). Resultados: O custo total médio da internação por paciente foi de R$16.196,91. A média de repasse pelo SUS foi de R$6.992,91(48,66%), observando-se um déficit de 9.204,00 (51,34%). A média de idade foi de 61,4 anos e 69,9% eram do sexo masculino. A média do tempo de permanência hospitalar (TPH) foi de 11,23 dias, sendo 2,42 dias na terapia intensiva e 8,49 dias no pós-operatório. A maioria dos pacientes (69,5%) apresentou um TPH maior que sete dias, considerada prolongada pela instituição. Ao comparar o Grupo 1 (TPH7dias) e Grupo 2 (TPH>7dias), este apresentou custo, receita, diferença entre custo-receita e diferença percentual significativamente maiores que os pacientes do Grupo1. Ao associar o TPH com fatores de risco houve diferença apenas no Grupo 2 que apresentou maior idade, maior número de diabetes e de insuficiência renal crônica. Em relação às complicações pós-operatórias houve diferença em relação a transfusão sanguínea, fibrilação atrial, sangramento importante, pneumonia, insuficiência renal aguda, infarto agudo do miocárdio perioperatório, hemodiálise, acidente vascular encefálico, ventilação mecânica prolongada e reoperação por sangramento / mediastinite, também com incidência maior no Grupo2. Conclusão: O repasse do SUS cobriu menos da metade do custo total médio da internação em CRM (48,66%). Embora o valor do repasse do SUS tenha aumentado conforme a elevação do custo, esse ressarcimento foi desproporcional ao custo total, resultando numa diferença percentual de receita cada vez mais negativa a cada aumento do custo e da permanência hospitalar. / Introduction: The lack of structured expense systems in hospital organizations, especially when philanthropic, has hindered the analysis of the coverage of costs by transfer of funds from the Unified Healthcare System (SUS) for the procedures performed. Objective: To identify the percentage of coverage of the transfer of funds from SUS for coronary artery bypass surgery (CABG) in a philanthropic hospital that has a consolidated expense system in the municipality of São Paulo. Method: A quantitative, cross-sectional, and descriptive study. A databank containing data with CABG records called REVASC was used, created by the institution in 2009 with ongoing data inclusion. Information for the research was collected from March 13 to September 30, 2012. The choice of that period was due to the start of inclusion of information on costs and the transfer of funds from SUS. The target population was made up of 1913 patients and a sample of 1362 (71.2%). Results: The total mean cost of hospitalization per patient was R$16,196.91. The mean transfer of funds by SUS was R$6,992.91 (48.66%), with a deficit of 9,204.00 (51.34%). The mean age of the subjects was 61.4 years, and 69.9% of them were men. The mean hospital stay (HS) was 11.23 days, in which 2.42 days were in intensive therapy, and 8.49 days in the postoperative unit. Most of the patients (69.5%) had a HS longer than seven days, considered prolonged by the institution. When comparing Group 1 (HS 7 days) and Group 2 (HS >7 days), the latter group showed costs, revenue, difference between cost and revenue, and percentage difference significantly greater than did the patients from Group 1. In associating the HS with risk factors, there was a greater difference only in Group 2, which showed a higher age, and greater number individuals with diabetes and chronic renal failure. As to postoperative complications, there was a difference as to blood transfusion, atrial fibrillation, significant bleeding, pneumonia, acute renal failure, perioperative acute myocardial infarct, hemodialysis, cerebrovascular accident, prolonged mechanical ventilation, and reoperation due to bleeding/mediastinitis, also with an incidence greater than in Group 2. Conclusion: The financial provision from SUS covered less than half the total mean cost of hospitalization for CABG (48.66%). Although the value transferred from SUS increased according to cost elevation, this reimbursement was disproportional to the total cost, resulting in an increasingly negative percentage difference of revenue for each increase in cost and in hospital stay.