Resumo

SANCHEZ CALDERARO, Pedro  e  NAZCO FRANQUIZ, Berto. Sistema de costo desarrollado para la actividad hospitalaria, aplicación en el Kurhotel Escambray. Rev Cub Med Mil [online]. 2002, vol.31, n.4, pp. 0-0. ISSN 1561-3046.

The study and implementation of a Cost System developed at Escambray Kurhotel according to the heterogeneity of its functions: health and hotel management, validated by more the 3 years of work, was conducted. The system breaks with the hospital cost models existing up to now in the country. New criteria are incorporated to the management of costs, such as going from a request-centered supervision to the measurement of the economic efficiency of the activities carried out. The evaluation of the performance is based on the contribution every department mades to the institutional result, which is the evaluative strickle and follows up its formation in the assistance process along the management pyramid. The possibility that hospital cost systems be supported by other models and conceptions is validated provided that the mission and social object of the entity be fulfilled.

Palavras-chave : HOSPITAL COSTS; HEALTH CARE COSTS; COSTS AND COSTS ANALYSIS; OUTCOME AND PROCESS ASSESSMENT.