title: [Cost accountability in primary care: list of services].
abstract: OBJECTIVE
  To find the costs of the products in the set of offered services and the costs of Primary Care Centre services, using the costs of functioning.
  
  
  METHODS
  Descriptive study.
  
  
  METHODS
  Primary Care Centres.
  
  
  METHODS
  Seven Primary Care Centres managed by the Catalan Institute of Health.
  
  
  RESULTS
  The costs of chapters I (staff) and II (running costs) from the budget accounting of the 1993 exercise. The average costs per product of unplanned attendance on the general practitioner (768 pesetas) and paediatrician (1,152 pesetas) are lower than for general medical (3,291 pes) or paediatric (5,303) nursing. The cost of paediatrics is higher than general medicine for any type of medical attendance. Average costs for unplanned attendance at the odontologist (3,804 pes) and social worker (10,661 pes) are higher than for other professionals. Services with cost per inhabitant are, in order of precedence: paediatrics (13,343 pesetas/inhabitant), general medicine (6,401), odontology (811) and social work (292).
  
  
  CONCLUSIONS
  The analysis of costs of products and services allows us to know and compare findings for different health providers.
authors.affiliation: Región Sanitaria Costa de Ponent, Servei Català de la Salut, L'Hospitalet de Llobregat, Barcelona.
authors.forename: F
authors.initials: F
authors.lastname: García Cardona
authors.forename: G
authors.initials: G
authors.lastname: Molins Pérez
authors.forename: A
authors.initials: A
authors.lastname: Farré Pradell J Martín Sánchez
authors.forename: O
authors.initials: O
authors.lastname: Pané Mena
authors.forename: R
authors.initials: R
authors.lastname: Gallego Español
mesh_terms: D000328:Adult; D002648:Child; D003363:Cost Control; D003365:Costs and Cost Analysis; D004470:Economics, Medical; D006296:Health Services / Q000191:economics; D006792:House Calls / Q000191:economics; D006801:Humans; D009819:Office Visits / Q000191:economics; D011320:Primary Health Care / Q000191:economics*; D012947:Social Work / Q000191:economics; D013030:Spain; D013038:Specialization
vernacular_title: La contabilidad de costes en atención primaria: cartera de servicios.