García Cardona F, Jiménez Villa J, Guillem M, Mollins Pérez G, Farré Pradell J
Servei Català de la Salut, Hospitalet de Llobregat, Barcelona.
Aten Primaria. 1995 Nov 15;16(8):473-8.
To find the costs of Primary Care services and centres and identify the variables which enable the possible differences between them to be explained.
Cost analysis study.
Primary Care Centres.
15 Primary Care Centres managed by the Catalan Health Institute.
Costs of chapters 1 (staff), 11 (running costs) and 1V (medicines) of the accounts for the 1993 exercise and possible cost variability between services and Health Centres were analysed. The cost per inhabitant of services was, in order of importance: general medicine (18,873 pesetas per inhabitant), Paediatrics (16,204), Odontology (638) and Social Work (255). The mean cost of Primary Care Centres was 19,137 pesetas per inhabitant. The variables which seemed to explain variability of operating costs were: for general medicine, the inhabitant to doctor ratio (r2 0.31, p < 0.02); for Paediatrics, the number of attendances (r2 0.35, p < 0.01); and for health centres, the inhabitant to doctor ratio, teaching and number of attendances (r2 0.75, p < 0.001).
The analysis of costs of services and centres enables us to identify and compare results between different suppliers, which can be useful when we need parameters to measure efficiency.
确定初级保健服务及中心的成本，并找出能够解释它们之间可能存在差异的变量。
成本分析研究。
初级保健中心。
由加泰罗尼亚卫生研究所管理的15个初级保健中心。
分析了1993年业务账目中第1章（人员）、第11章（运营成本）和第4章（药品）的成本，以及不同服务和保健中心之间可能存在的成本差异。按重要性顺序排列，各项服务的人均成本为：普通内科（人均18,873比塞塔）、儿科（16,204比塞塔）、牙科（638比塞塔）和社会工作（255比塞塔）。初级保健中心的人均平均成本为19,137比塞塔。似乎可以解释运营成本差异的变量如下：对于普通内科，居民与医生的比例（r2 = 0.31，p < 0.02）；对于儿科，就诊次数（r2 = 0.35，p < 0.01）；对于保健中心，居民与医生的比例、是否为教学中心以及就诊次数（r2 = 0.75，p < 0.001）。
对服务和中心成本的分析使我们能够识别并比较不同供应商之间的结果，这在我们需要衡量效率的参数时可能会有所帮助。
