The authors examine the financial costs for implementation of a small mammography service. The literature was reviewed and a survey based on questionnaires applied to various companies specialized in medical radiology in different States of Brazil was carried out. Questionnaires were used to collect data on the costs of goods and services of mammography services such as equipment, furniture and fixtures, consumable products and materials, personnel, social contracts, and income taxes. Considering the social role of these companies but also their enterprise activity, the questionnaires were also employed for the analysis of economic and financial viability. The analysis of the data allowed us to establish a relationship between the variables - income, cost and return - that could ensure financial viability and profit in the implementation of a mammography service.

Keywords: Costs, Costs analysis, Diagnosis service, Mammography, Radiology