Resumo

MACIAS COLLAHUAZO, Eduardo Xavier; ZAMORA CUSME, Maryuri Alexandra; MAYORGA AVALOS, Myriam Jimena  e  VASCONEZ VASCONEZ, Henry David. Factors that influence the determination of the costs of health services. Rev Cuba Reumatol [online]. 2023, vol.25, n.4  Epub 01-Dez-2023. ISSN 1817-5996.

Determining the costs of health services is one of the fundamental elements when it comes to providing quality services to users; However, sometimes the elements that, in the form of factors, influence its determination are unknown. The objective of this research is to identify the factors that influence the determination of the costs of health services. For this, a basic, descriptive and transversal research was carried out in which the main results were the identification and analysis of the main factors that influence the determination of the costs of health services. The main results include the classification of factors into two large groups, those that directly depend on the health procedure or service and those whose expression does not depend on the service or procedure performed. Likewise, it was identified that taking into account the complexity to determine the costs of health services, several types of analysis are carried out, based on an adequate structure. It is concluded that the determination of the costs of health services is a complex process, in which a wide range of factors intervene. Their determination and analysis must be carried out periodically, in order to mitigate economic effects without affecting the quality of the services provided.

Palavras-chave : financial analysis; accounting; health costs; finance; financial management; health units.

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