Resumo

MUKODSI CARAN, Miguel  e  BORGES OQUENDO, Lourdes de la Caridad. Elementos para la implantación y uso del sistema de costos en salud. Rev Cubana Med Gen Integr [online]. 2000, vol.16, n.6, pp. 551-555. ISSN 1561-3038.

The topic of economic efficiency in the primary health care field is approached making emphasis on the costs by area of responsibility. Its concept is given and the basic principles within the conceptual framework predominating in the Cuban health system, as well as the requirements necessary for its implementation are stressed. Its benefits are set forth and it is explained the need to apply costs in all the polyclinics, according to the methodology approved by the Ministry of Public Health, and to use them as a management tool to attain a greater efficiency in the subsystem of the Family Physician

Palavras-chave : PRIMARY HEALTH CARE [economy]; FAMILY PRACTICE [economy]; HEALTH ECONOMICS; COST EFFICIENCY ANALYSIS; COST AND COST ANALYSIS [methods].

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