Resumo

VILLARREAL-RIOS, Enrique et al. Unit cost variation in a social security company in Querétaro, México. Rev. salud pública [online]. 2006, vol.8, n.2, pp.153-162. ISSN 0124-0064.

Objective Comparing unit cost variation between departments and reasons for consultation in outpatient health services provided by a social security company from Querétaro, México. Methods A study of costs (in US$) was carried out in outpatient health service units during 2004. Fixed unit costs were estimated per department and adjusted for one year’s productivity. Material, physical and consumer resources were included. Weighting was assigned to resources invested in each department. Unit cost was estimated by using the micro cost technique; medicaments, materials used during treatment and reagents were considered to be consumer items. Unit cost resulted from adding fixed unit cost to the variable unit cost corresponding to the reason for consulting. Units costs were then compared between the medical units. Results Unit cost per month for diabetic treatment varied from US$ 34.8, US$ 32,2 to US$ 34, pap smear screening test costs were US$ 7,2, US$ 8,7 and $US 7,3 and dental treatment US$ 27, US$ 33,6 and US$ 28,7. Conclusion Unit cost variation was more important in the emergency room and the dental service.

Palavras-chave : Cost; family practice; dental service.

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