Introduction:

Budget impact analysis is a technique used in economic evaluation. The decision that is made based on its results has become a task for the Ministry of Public Health and its health entities in Cuba and the world that wish to incorporate a new treatment, drug, health interventions and programs.

Objective:

To reflect on the budget impact analysis technique as a valuable tool for decision making.

Development:

A descriptive and cross-sectional investigation was carried out with two sources of information, the bibliographic and documentary review that allowed knowing about the subject under study, as well as collecting information, background and bibliographic material on the budget impact analysis in the context of the health sector and its relationship with decision making as a valuable tool for managers. Budget impact analyzes are an important instrument that contribute to the decision-making process carried out by health managers. These provide information related to the estimates of the results expressed in monetary units that favor the optimization of human, material and financial resources.

Conclusions:

Budget impact analyzes are established as a valuable tool for decision-making in economic evaluations of health technologies, since they provide important benefits and opportunities while implying a great responsibility with the health status of the population.