The state of São Paulo has adopted a financial incentive program for philanthropic hospitals. The objective of this study was to analyze the performance of the hospitals participating in this program in 2012. Performance indicators were analyzed according to hospital size and municipal size, using the Proadess performance model (Evaluation of Health System Performance). There was a difference in the performance of the hospitals according to the size: small hospitals presented unfavorable results in relation to the indicators of access, efficiency and effectiveness. This result corroborates the need to reassess financial incentive programs for small hospitals configured as general hospitals.
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