Estimation of the associated costs of the health services most demanded in the Moa hospital

Abstract

 The costs (direct and indirect) of the most demanded services at the Guillermo Luis Fernández Hernández Baquero hospital that contribute to cost management were determined, it is based on the analysis of theoretical and methodological foundations for cost determination. For the development of the research, theoretical methods such as analysis and synthesis, induction and deduction, and historical methods were used, which together with documentary analysis and direct observation, as empirical methods, allowed obtaining the elements that contributed to the management of hospital costs. With its results, it is possible to quantify the resources sacrificed for services, it demonstrates the high cost for the State to assume responsibility for health care, with direct costs being greater than indirect ones, which implies the need for a change in the procedures for calculating hospital costs, by incorporating a vision of care processes with the premise that the key lies not only in obtaining a cost, but that it represents the reality of the service provided by the institution and provides the necessary information for the cost management.