In health systems, the use of economic evaluations has become increasingly popular worldwide, because there is a need to generate a quality health service provision that contains a potentially unlimited demand, in a context of scarce resources, and therefore economic analysis represents a valuable mechanism that improves the efficiency of budget distribution processes among the different levels of health care. (García L, Villareal E, Galicia L, Martínez L, Vargas E, 2014). The problems of therapeutic adherence have been overlooked by the health system and health policies, so little research and few direct and systematic interventions are carried out on this issue. (Martin L, 2006). The objective of the study was to determine the costs of non-adherence of patients with type 2 diabetes mellitus in Salud Total EPS Sucursal Montería. To achieve this objective, a qualitative, descriptive, cross-sectional study was conducted between July 2015 and June 2016. We proceeded to characterize the population of adherent and non-adherent type 2 diabetes mellitus, according to the glycosylated hemoglobin report. The direct costs of adherence and non- adherence were estimated, establishing a comparison that allowed the measurement of the extra costs of non-adherence in Total Health EPS Monteria Branch, determining the negative impact that these costs generate in the organization.
