Need for cost studies at the University of Medical Sciences Guantánamo

Partial results of the Institutional Project "Evaluation of the impact of the methodology for the development of intellectual capital in health services" were presented, in execution by the University of Medical Sciences of Guantanamo since 2016. The investigation allowed substantiating the need for effective domain of the cost as a tool of economic administration in Health, establishing the problem in, how to contribute to its implementation in the collective operation of the institution. The research methods were used and provided the primary information from which the current state of the problem could be characterized and the design of an instructive material for the systemic treatment of the cost, as a fulfilled objective, can favor the satisfaction of the demands of the Medical University within the economic development until 2030 in the province.