Abstract

SANCHEZ CALDERARO, Pedro  and  NAZCO FRANQUIS, Berto. Logros y perspectivas del Sistema de Costos Hospitalarios, diseñado para la gerencia. Rev Cub Med Mil [online]. 2002, vol.31, n.3, pp.164-169. ISSN 0138-6557.

The hospital cost system designed for management, implemented in the medical facilities of the Medical Service of the Revolutionary Arm Forces, was analyzed on the basis of results and experience in "Comandante Manuel Fajardo Rivero" military hospital which is the pioneer center in the application of this system. The set of stages and methods making up this management design was discussed, underlining the achievements and foreseeing the incidence of factors that might go against the development of the analytical process. It is suggested that reflections should be made on the basis of the characteristics and tendencies of the activity at national and international levels, on the need of thoroughly reviewing the present cost model and the advantages of other models, with a view to encouraging the control of economic efficiency in the fulfillment of tasks by these institutions.

Keywords : HOSPITAL COSTS [trends]; COST EFFICIENCY ANALYSIS; HOSPITAL BUDGET; DIRECT SERVICE COSTS.

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