Due to the significant boost in community expenditure with health topics, mainly regarding drugs, numerous countries, have already put into operation, or are in the process of arguing the adoption of actions to guarantee the excellence of health care provided to the population. One of the less risky strategies-is the adoption of economic procedures applied to health, more specifically, pharmaco-economics analysis. This paper aims to contribute to the dissemination of notions and techniques of economic study with a view to integrate these into strategy decisions of payment rationalization and the search for clinical effectiveness. It includes a literature review covering the category of expenses and reimbursement in health issues, the method...