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Objective: costs auditing is considered fundamental for the survival of health institutions. Thus, this article aims to investigate the reasons for glosses which occurred in a hospital in São Paulo, capital. Methods: data survey included the glosses identified from its resources, along with a health care operator. Results and Discussion: nine hundred and twenty-one glossed items were found in the analyzed resources, whose total value was of R$173,603.36. Ninety-one percent of the resources concern administrative glosses and 9% concern technical glosses. As for the value appealed, around 22% are accepted. Final results reveal that 75% of the glosses can be avoided. Conclusion: most of the reasons for the glosses analyzed concern failures in the patient-care, administrative and paying resources areas. In order to obtain a successful result, it is necessary that the manager perform a critical analysis of the reasons for glosses, thus making people aware of the problems caused by glossing and developing action plans for solving them |
