Operating and per-visit cost at a primary health care center in an intermediate town in the province of La Pampa

The technological changes experienced in the provision of health services force institutions to have relevant, accurate and updated information for decision making. The province of La Pampa allocated more than US$160 million to finance the health sector; however, it is unknown what proportion was as...

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Autores principales: Murías, Matías, Arnaudo, María Florencia
Formato: Artículo revista
Lenguaje:Español
Publicado: Universidad Nacional del Litoral 2025
Materias:
Costs
primary health care centers
Santa Rosa (La Pampa)
Costos
centros de atención primaria
Acceso en línea:https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/index/article/view/14544
Aporte de:
Biblioteca Virtual - Publicaciones (UNL) de Universidad Nacional del Litoral
id I26-R133-article-14544
record_format ojs
spelling I26-R133-article-145442025-06-16T18:47:43Z Operating and per-visit cost at a primary health care center in an intermediate town in the province of La Pampa Costo de funcionamiento y por consulta en un centro de atención primaria de la salud en una localidad intermedia de la provincia de La Pampa Murías, Matías Arnaudo, María Florencia Costs primary health care centers Santa Rosa (La Pampa) Costos centros de atención primaria Santa Rosa (La Pampa) The technological changes experienced in the provision of health services force institutions to have relevant, accurate and updated information for decision making. The province of La Pampa allocated more than US$160 million to finance the health sector; however, it is unknown what proportion was assigned to the operation of the first level of care. The objective of this work was to estimate the total cost of operation and consultation by specialty provided by the Reconversión Health Center of the city of Santa Rosa (La Pampa). The absorption costing model was applied. The operation of this health center required US$760,720, most of which (82.7%) corresponds to the payment of human resources. It was concluded that, from cost management, few modifications could be made in micromanagement because it is the responsibility of higher hierarchical levels. Hence, continuing this analysis from the perspective of the demand and/or need for service would allow us to reflect on the activities to be carried out, with the existing resource.  Los cambios tecnológicos experimentados en la prestación de servicios de salud obligan a las instituciones a contar con información relevante, precisa y actualizada para la toma de decisiones. La Provincia de La Pampa destinó más de U$S160 millones para financiar el sector salud; sin embargo, se desconoce qué proporción se empleó para el funcionamiento del primer nivel de atención. El objetivo de este trabajo consiste en estimar el costo total de funcionamiento y por consulta por especialidad brindada del Centro de salud Reconversión (CSR) de la ciudad de Santa Rosa (La Pampa). Se aplica el modelo de costeo por absorción. La operación del CSR demandó U$S760.720, de los cuales la mayor parte (82,7%) corresponde al pago de los recursos humanos. Se concluye que, desde la gestión los costos, se podrían realizar pocas modificaciones en la micro gestión por ser competencia de niveles jerárquicos superiores. Por lo tanto, continuar este análisis desde la demanda y/o necesidad de servicio permitiría reflexionar acerca de las actividades a realizar, con el recurso existente.  Universidad Nacional del Litoral 2025-06-16 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/index/article/view/14544 10.14409/daapge.2024.42.e0056 Documentos y Aportes en Administración Pública y Gestión Estatal; Núm. 42 (2024): Revista Documentos y Aportes en Administración Pública y Gestión Estatal; e0056 Documentos y Aportes en Administración Pública y Gestion Estatal; No. 42 (2024): Revista Documentos y Aportes en Administración Pública y Gestión Estatal; e0056 1851-3727 1666-4124 10.14409/daapge.2024.42 es https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/index/article/view/14544/20140 Derechos de autor 2025 Documentos y Aportes en Administración Pública y Gestión Estatal
institution Universidad Nacional del Litoral
institution_str I-26
repository_str R-133
container_title_str Biblioteca Virtual - Publicaciones (UNL)
language Español
format Artículo revista
topic Costs
primary health care centers
Santa Rosa (La Pampa)
Costos
centros de atención primaria
Santa Rosa (La Pampa)
spellingShingle Costs
primary health care centers
Santa Rosa (La Pampa)
Costos
centros de atención primaria
Santa Rosa (La Pampa)
Murías, Matías
Arnaudo, María Florencia
Operating and per-visit cost at a primary health care center in an intermediate town in the province of La Pampa
topic_facet Costs
primary health care centers
Santa Rosa (La Pampa)
Costos
centros de atención primaria
Santa Rosa (La Pampa)
author Murías, Matías
Arnaudo, María Florencia
author_facet Murías, Matías
Arnaudo, María Florencia
author_sort Murías, Matías
title Operating and per-visit cost at a primary health care center in an intermediate town in the province of La Pampa
title_short Operating and per-visit cost at a primary health care center in an intermediate town in the province of La Pampa
title_full Operating and per-visit cost at a primary health care center in an intermediate town in the province of La Pampa
title_fullStr Operating and per-visit cost at a primary health care center in an intermediate town in the province of La Pampa
title_full_unstemmed Operating and per-visit cost at a primary health care center in an intermediate town in the province of La Pampa
title_sort operating and per-visit cost at a primary health care center in an intermediate town in the province of la pampa
description The technological changes experienced in the provision of health services force institutions to have relevant, accurate and updated information for decision making. The province of La Pampa allocated more than US$160 million to finance the health sector; however, it is unknown what proportion was assigned to the operation of the first level of care. The objective of this work was to estimate the total cost of operation and consultation by specialty provided by the Reconversión Health Center of the city of Santa Rosa (La Pampa). The absorption costing model was applied. The operation of this health center required US$760,720, most of which (82.7%) corresponds to the payment of human resources. It was concluded that, from cost management, few modifications could be made in micromanagement because it is the responsibility of higher hierarchical levels. Hence, continuing this analysis from the perspective of the demand and/or need for service would allow us to reflect on the activities to be carried out, with the existing resource. 
publisher Universidad Nacional del Litoral
publishDate 2025
url https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/index/article/view/14544
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first_indexed 2025-09-15T05:02:33Z
last_indexed 2025-09-15T05:02:33Z
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