INTRODUCTION: The study of the distribution of financial resources within the physiotherapy activities in the sphere of SUS is an important tool for management services as well as financial, human and physical resources. OBJECTIVE: To determine the profile of distribution of resources to cover costs of physical therapy sessions in a secondary level of health care in different Brazilian geographic areas. MATERIALS AND METHODS: Time series analysis of physical therapy session payments in the secondary level was accomplished from 2000 to 2006. Data were collected from DATASUS website. Per capita analysis was performed based on population information provided by IBGE. Descriptive analysis and Pearson's correlation were carried out. RESULTS: Northeast region showed the greatest per capita investment in the studied period (R$ 0.4713), while the North region had the smallest one (R$ 0.2834). From 2000 to 2006, the city's financial investments in this field increased in all Brazilian regions and the total of resources used to afford physical therapy sessions costs was increased. CONCLUSION: The investment of resources in physical therapy in a secondary level of health care showed different patterns different Brazilian geographic areas.
Physical therapy; Health economics; Secondary health care
