Activity based costing for management decisions in health

Authors

  • Roberto Carlos Legrá Álvarez Servicios Médicos de las FAR
  • Ariana Fernandez Garcia Departamento Economia de la Salud. ENSAP
  • Manuel Collazo Herrera Instituto Nacional de Higiene, Epidemiología y Microbiología (INHEM).

Keywords:

activity costsÑ preventive medical examinationÑ health costs

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.

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Author Biographies

Roberto Carlos Legrá Álvarez, Servicios Médicos de las FAR

Master en Economía de la Salud. Licenciado en Contabilidad y Finanzas. Dirección de Servicios Médicos de la FAR.

Ariana Fernandez Garcia, Departamento Economia de la Salud. ENSAP

Master en Economía de la Salud. Médico, especialista de II grado en Farmacología. Profesora Auxiliar. Investigadora Auxiliar. Departamento Economía de la Salud. Escuela Nacional de Salud Pública (ENSAP).

Manuel Collazo Herrera, Instituto Nacional de Higiene, Epidemiología y Microbiología (INHEM).

Doctor en Ciencias de la Salud. Investigador Titular.Profesor Titular. Instituto Nacional de Higiene  Epidemiología y Microbiología (INHEM).

References

1. Ministerio de Salud Pública. Dirección de Economía. Manual de Instrucciones y Procedimientos de Costos en Salud. 2012, 127p. Disponible en: http://www.dncontabilidad.sld.cu/.../manuales/Manual%20de%20Costos%20Actualizados%202013.pdf

2. Reyes Hernández R. Procedimiento para la gestión del costo por enfermedades y pacientes e

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Published

2018-06-01

How to Cite

1.
Legrá Álvarez RC, Fernandez Garcia A, Collazo Herrera M. Activity based costing for management decisions in health. INFODIR [Internet]. 2018 Jun. 1 [cited 2025 Oct. 3];(28):109-1. Available from: https://revinfodir.sld.cu/index.php/infodir/article/view/468

Issue

No. 28 (2019): INFODIR

Section

Review or Position Articles

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