Characteristic elements of costs related to public health in Cuba

In modern medicine access to its services is limited by continually increasing costs and financial constraints caused by scientific and technological progress, in which medical products and services become commodities. In the present review, aspects such as: cost classification, cost measurement, cost system, cost center, cost center classification, importance of costs, cost-quality, cost of intersectorality were approached. In the field of health, not only are costs and income measured, but also benefits, well-being and quality of life. Containment of costs is a challenge for the health system, as resource is limited and need is increasing. The cost of illness constitutes a working tool of administrative management. In addition, in health services, according to the conceptions, the goal is not economic, although this aspect is important, but it is, social, but, of course, with the aim to optimize social spending with efficiency and effectiveness.