Métodos de costos utilizados por instituciones hospitalarias en Chile: estudio de caso

The conditions and economic and social management have prompted important changes in the organization and management of health entities, in this context, the management of their costs and expenses is an essential element in the search for efficiencies. Therefore, the use of appropriate cost systems can be a tool to improve management, since institutions with a good information system can make the best decisions, which on the one hand allows them to optimize the resources available and on the other, to improve the quality of service. The objective of the present study was to identify the cost measurement practices used by Family Health Centers, Hospitals, and Health Clinics of the Bio-Bio Region in Chile. The research is exploratory, descriptive and cross-sectional. A convenience sample including three Family Health Centers (CESFAM), three State Hospitals and three private Clinics was used. The size of the organization and the type of financing and dependent variables were defined as independent variables: Inventory Valuation Method, Cost Accumulation System, Allocation of Indirect Costs of Manufacturing, Economic Theories of Cost of Production, and Economic Cost Theories for management. To collect information, a survey was applied and in some cases it was necessary to conduct an interview to know and understand the cost system used in greater detail. The results show that the Institutions whose funds come from the State do not calculate the cost per patient or benefit; rather, they accumulate their costs per center of responsibility, whereas the Clinics have a greater control of their costs although they mainly use traditional methods.