%0 Journal Article %T Relevancia de la estimaci¨®n de costos para la gesti¨®n hospitalaria %A Moscoso %A Nebel Silvana %J Documentos y aportes en administraci£¿3n p£¿oblica y gesti£¿3n estatal %D 2010 %I Scientific Electronic Library Online %X the public hospitals of decentralized management attend social security patients. the payments made by these institutions do not cover the costs incurred producing a cross-subsidy between the public sector and the social security. in the public hospital of bah¨ªa blanca, we analyzed the costs of three diseases and checked a cross-subsidy for $ 450.000 (u$s 113.900) in the period 2004-2008. the subsidy causes that the totality of the public resources is not supplied to the low-income population with major needs. the results of these studies are a valuable tool to agree on the payments to the social security sector and to improve the efficiency in the management of these hospitals. %K mechanism of payment %K social security %K public sector %K cross-subsidies. %U http://www.scielo.org.ar/scielo.php?script=sci_abstract&pid=S1851-37272010000200002&lng=en&nrm=iso&tlng=en