Oyarzábal M, Albert P, Escamilla J, Bueno M, Senosiain I
Dirección de Atención Primaria, Insalud, Cuenca.
Aten Primaria. 1994 Jan;13(1):21-4.
To establish a system of attributing costs of Health Centres (HC) in the Primary Care network in function of health care activity.
Crossover study with a descriptive component.
Management. Primary Care.
22 Health Centres open during December 1991 within the Health Area.
Two groups for cost attribution per Health Centre were agreed: articles from Chapter II relating to health care activity and Pharmacy spending-->costs relating to activity (CRA); the remaining articles from Chapter II and Chapter I (staff payments)-->costs not relating to activity (CNRA). Costs relating to activity made up 62.51% of the total cost per HC (2.72% articles from Chapter II and 59.79% Pharmacy). The remaining 37.49% corresponded to costs not relating to activity (1.38% to the remaining articles from Chapter II and 36.11% to staff payments).
We consider that the attribution of costs in function of the activity per HC is useful for the planning and management of Area resources and assists the application of efficiency criteria in Health Centres.
建立一个根据医疗保健活动对初级保健网络中的健康中心（HC）成本进行归属的系统。
带有描述性成分的交叉研究。
管理。初级保健。
1991年12月在健康区域内运营的22个健康中心。
每个健康中心的成本归属分为两组：第二章中与医疗保健活动相关的物品和药房支出 -> 与活动相关的成本（CRA）；第二章其余物品和第一章（员工薪酬） -> 与活动无关的成本（CNRA）。与活动相关的成本占每个健康中心总成本的62.51%（第二章物品占2.72%，药房占59.79%）。其余37.49%对应与活动无关的成本（第二章其余物品占1.38%，员工薪酬占36.11%）。
我们认为根据每个健康中心的活动对成本进行归属，对于区域资源的规划和管理是有用的，并有助于在健康中心应用效率标准。
