Legrá ÁRC, Fernández GA, Collazo HM

Language: Spanish
References: 0
Page: 109-119
PDF size: 332.09 Kb.

ABSTRACT

Activity based on costing is designed for manufacturing companies; however its application extends to health systems. The objective of this study is to expose the usefulness of the method of activity-based costing for management decisions in health from its application in the preventive medical examinations. Activity based on costing has two basic ideas, the first one is that activities are those that originate the costs and not the products; and the second is products are those that consume the activities. On the basis of this methodology, the cost of the preventive medical examinations is assigned in two stages. First stage consists on the accumulation of indirect costs of manufacture by cost centers. In the second stage, the costs are allocated to the jobs according to the number of activities that are required to be completed. The analysis of costs at each activity of the health services is necessary for the planning process of the entities, and important for the Cuban National Health System that invests considerable resources to guarantee them.