THE ACCOUNTANCY OF THE POTENTIAL INCOME LOST DUE PREMATURE DEATH: DIFFERENCES DETERMINED BY GENDER

Abstract

Introduction The proposition of the study is to accomplish the measurement using the accountancy of the loss of potential income due premature death of potential worker, emphasizing the differences between men and women. Method A descriptive search based on secondary data was conducted. It was collect the data from mortality information system – SIM, DATASUS, to Paraná state, 2006, classified by cause of death. Also life expectancy and average monthly income are crucial information taken into account in the study. To the countability of the life loss and the income loss there were elaborated indicators Productive Potential Years of Life Lost. Results The proposed method  found out a potential income lost in a quantity of R$ 11.1 billion, where masculine death represents R$ 7.8 billion and the feminine death R$ 3.4 billion, making clear therefore a loss eight times bigger on men case compared to women case. The Productive Potential Years of Life Lost for the women has become more evident at elder ages. Conclusion This difference occurred due the superposition of high infant mortality rate, high amount of death caused by violence and an overestimation of men labor over women labor.