Resumo

CALLE ARCENTALES, Diana Elizabeth; MERO ZAMBRANO, María Fernanda  e  LUJAN JOHNSON, Gladys Lola. Budget allocation for risk management in public hospitals: a conceptual review. Vive Rev. Salud [online]. 2025, vol.8, n.23, pp.675-695.  Epub 01-Maio-2025. ISSN 2664-3243.  https://doi.org/10.33996/revistavive.v8i23.405.

Budget allocation in public hospitals constitutes one of the fundamental pillars for ensuring the operation, quality, and sustainability of health services in Latin America. The objective of this study is to examine budget allocation for risk management in Latin American public hospitals, identifying the transition from bureaucratic approaches to strategic health management instruments. The approach is qualitative, guided by a theoretical review of the literature (2003-2025). Academic databases and repositories include Scopus, PubMed, Redalyc, SciELO, and institutional repositories such as PAHO/WHO. A total of 45 studies were selected for the review. The results show an incipient integration between budgeting and risk management (epidemiological, economic-financial, socio-political, and operational), primarily reactive to crises such as the COVID-19 pandemic, which exposed structural vulnerabilities, particularly in economies dependent on extractive resources. Innovative mechanisms such as participatory budgeting, ABC costing, and adaptive resource management were identified, whose effective implementation requires enabling regulatory frameworks, technical capacities, robust information systems, and sustained political commitment. An integrative conceptual framework is proposed with five interrelated components: strategic risk management, adaptive technical methodologies, operational flexibility mechanisms, multilevel participatory governance, and resilient systemic integration, which operate as a complex adaptive system with three main cycles: strategic adaptation, participatory legitimation, and transformative resilience. The research concludes that moving toward more robust budgetary models requires multidimensional, gradual, and contextualized transformations that recognize the sociocultural and economic specificities of each context.

Palavras-chave : Financial administration; Management; Hospitals; Public; Risks.

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