The study presents some reflections on the possibilities and limitations of the rationalization and flexibilization of the management process of the health services under the economic perspective, focussing on the introduction of mechanisms and instruments centred in the economic and organizational responsabilization of the resources and nursing participation in these processes. Authors discuss the adoption of a system of economic control in order to coordinate the interests of the several subjects involved; to privilege the results of the processes and to improve the economic combination of the resouces. Under this perspective, two concepts are considered relevant in the elaboration of the budget of the Nursing Services: the controllability of the resouces and the negotiation in the processes of allocation and utilization of these resources. The use of these concepts in the organization of health services, especifically in nursing area, creates new possiblities of participation in the processes of services production, enabling more transparency in the decision processes and restructuring new modalities of management for the nursing services.
process of economic management; economic control; budget of the Nursing Services