versión impresa ISSN 0210-5691
Objective. This article reviews the utility and applicability of available systems in order to calculate general and quality costs in clinical services settings. Methods. Review of techniques to calculate costs in Intensive Care Units (ICUs) according to analytical accounting approaches. Results. The methodological development is complemented with the results of its application in the ICU of the Miracle's Hospital showing the structure of costs and the results obtained with this methodology when analyzing the costs of activities related to quality improvement. Conclusions. The effort to implement systems focused to analyze general and quality costs will result in a benefit of those participating in the healthcare system: citizens, professionals, managers, and financials since that which is only a legitimate demand today will be a inexcusable commitment of the healthcare professionals from the society tomorrow.
Palabras clave : quality cost; analytical accounting; Intensive Care Units.