Resumen

CRUZ ALVAREZ, Nélida María; VERDIAL VIDAL, Roberto; VAZQUEZ VIGOA, Alfredo  y  GAMON MORALES, Nuria. Aplicación del sistema de costo en el policlínico Héroes del Moncada. Rev Cubana Salud Pública [online]. 1996, vol.22, n.1, pp.17-18. ISSN 0864-3466.

The unitarian costs of the final services centers at the "Heroes del Moncada" policlinic, at Ciudad de La Habana, are analyzed in stages from 1991 to 1993, by means of the application of the system approved by the Cuban Public Health Ministry. A descriptive cross-sectional study is carried out. The cost of final services centers are compared, specially the cost of the communitary care model, and that of the family physician and nurse, being higher in the first (Z 3,77- Z 6,93) than in the other (Z 2,86 - Z 2,63). It is concluded that in the 43 % of the physicians'offices, the unitarian cost was of Z 2,01 to Z 2,50. The possibility of applying the system up to the basic work group was made evident, and the importance of applying the cost systems at direction levels, is appraised.

Palabras clave : HEALTH RESOURCES [economics]; COSTS AND COST ANALYSIS; POLICLINIC [economics].