Resumen

MORALES NORIEGA, Adriana Margarita; ELIZALDE MARIN, Letty Karina  y  CHAMBA BASTIDAS, Lenin Agustín. Economic evaluation of health institutions based on the analysis of the costs of services. Rev Cuba Reumatol [online]. 2023, vol.25, n.1  Epub 30-Ene-2024. ISSN 1817-5996.

The quality of the services constitutes a priority in any of the sectors or companies whose purpose is to provide a service or a good, regardless of the type it is. The quality of the services provided depends on several factors, but, without a doubt, the evaluation of costs constitutes a fundamental factor in the economic evaluation of companies, especially in health institutions. The objective of this research was to analyze the influence that the study of the costs of services can exert on the economic evaluation of health institutions. For this, an analysis of the general elements of economic evaluation and specifics of its application in health institutions was carried out; with emphasis on service cost analysis. The results show that costs determine various elements related to the quality of the services provided, hence it is concluded that an important link in the economic evaluation of health institutions is cost analysis; since from them it is possible to identify gaps and vulnerable points that with direct actions can be partially or totally solved; from them the quality of the service provided can be improved.

Palabras clave : Costs; Economy; Health institutions; Cost effectiveness.

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