Economic relevance of the calculation of the costs in the surgical activity of the Children's Provincial Hospital of Camagüey
Keywords:
cost, control, hospital managementAbstract
The realization of this work had as main objective to highlight the economic relevance that the costs of the surgical activity of the Children's Provincial Hospital can mean, considering the problematic situation of how to carry out the correct calculation of the costs that would allow obtaining the necessary information that contributes to the control of the essential resources for this activity, due to the high costs of the procedures performed there and the resolvability of these activities in hospital morbidity. To achieve these objectives, theoretical and empirical induction and deduction methods were used from: documentary review, observation, group discussion, interviews, information processing. As a result of this investigation, it was possible to verify that the best control of the costs of these activities will allow the management of the center to ensure financing to guarantee, with priority, the necessary resources for the operation of these services, in order to improve hospital management; as well as to influence the social conscience about the value of the Cuban Health System, by being able to disseminate examples of how much interventions cost, carried out totally free of charge for children.
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