GONZALEZ RONQUILLO, Yanira; CASAS RODRIGUEZ, Ludmila; ACAO FRANCOIS, Luís    HERNANDEZ HERNANDEZ, Yesleny. Costs diagnosis and quality managing. []. , 18, 3, pp. 259-268. ISSN 1025-0255.

Background: the cost system for the budgetary activity in the different hospitals is known in the health sector. However, this activity is not carried out with quality since it is a very complicated and laborious system; besides, it is not used as a management tool. Objective: to identify the limitations when using the cost system established for the oncology service. Method: an investigation on health services and systems was conducted through a prospective, longitudinal, descriptive study in the Marie Curie Provincial Teaching Oncological Hospital, Camagüey, from January 1st, 2010 to April 30th, 2012. Different variables were used in the investigation like: indicator of the cost system, training on hospital costs, cost of the quality of hospital services, and costs associate to the service quality. Results: the profits of the cost report for the administrative work were specified; an important limitation was stated: the lack of training on hospital costs slows down the service of the institution. Conclusions: the indicators of the present cost system of the oncological hospital are insufficient since they should be more specific in order to offer more information.

: DIRECT SERVICE COSTS; BUDGETS; QUALITY INDICATORS, HEALTH CARE; COST CONTROL; EPIDEMIOLOGY, DESCRIPTIVE.

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