The fact that at the beginning of 2013, a number of hospitals have reported financial losses for patients that required prostheses, motivated to start a study on the establishment of a mechanism for adjusting the level of hospital funding to cover the cost of expensive consumables (prostheses). To resolve this problem was proposed the correction of relative values to the interested parties, through the application of adjustment coefficients that would refl ect more accurately the subcomponent parts, this being obtained on the basis of real cost of prostheses, provided by hospitals. As a result of the comparison between the current cost, the new cost and the equivalent rate in 2012 (fi nancing per profi le treated case), it is noticed that the KP coeffi cient approaches prices from 2013 to those from 2012 for taken into account DRG and therefore, eliminates the factors that led to the incomplete fi nancing of hospitals for diagnostic group