Objective: To establish a system of attributing costs of Health Centres (HC) in the Primary Care network in function of health care activity.
Design: Crossover study with a descriptive component.
Setting: Management. Primary Care.
Patients Or Other Participants: 22 Health Centres open during December 1991 within the Health Area.
Measurements And Main 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.
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