title: [The costs for a health center in relation to its activities].
abstract: OBJECTIVE
  To establish a system of attributing costs of Health Centres (HC) in the Primary Care network in function of health care activity.
  
  
  METHODS
  Crossover study with a descriptive component.
  
  
  METHODS
  Management. Primary Care.
  
  
  METHODS
  22 Health Centres open during December 1991 within the Health Area.
  
  
  RESULTS
  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).
  
  
  CONCLUSIONS
  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.
authors.affiliation: Dirección de Atención Primaria, Insalud, Cuenca.
authors.forename: M
authors.initials: M
authors.lastname: Oyarzábal
authors.forename: P
authors.initials: P
authors.lastname: Albert
authors.forename: J
authors.initials: J
authors.lastname: Escamilla
authors.forename: M
authors.initials: M
authors.lastname: Bueno
authors.forename: I
authors.initials: I
authors.lastname: Senosiain
mesh_terms: D003151:Community Health Centers / Q000191:economics* / Q000706:statistics & numerical data; D003361:Cost Allocation; D003365:Costs and Cost Analysis; D016527:Drug Costs / Q000706:statistics & numerical data; D011320:Primary Health Care / Q000191:economics* / Q000706:statistics & numerical data; D013030:Spain
vernacular_title: Costes por centro de salud en relación con su actividad.