Abstract

MOSCOSO, Nebel Silvana. Relevancia de la estimación de costos para la gestión hospitalaria. Doc. aportes adm. pública gest. estatal [online]. 2010, n.15, pp.29-41. ISSN 1851-3727.

The Public Hospitals of Decentralized Management attend social security patients. The payments made by these institutions do not cover the costs incurred producing a cross-subsidy between the public sector and the social security. In the public hospital of Bahía Blanca, we analyzed the costs of three diseases and checked a cross-subsidy for $ 450.000 (U$S 113.900) in the period 2004-2008. The subsidy causes that the totality of the public resources is not supplied to the low-income population with major needs. The results of these studies are a valuable tool to agree on the payments to the social security sector and to improve the efficiency in the management of these hospitals.

Keywords : Mechanism of Payment; Social Security; Public Sector; Cross-subsidies.

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