Modelo de costos basados en actividades. Herramienta de gestión en atención domiciliaria del sector salud

The objective was to design a model using the Activity Based Costing (ABC) methodology applicable to Home Care. A quantitative, comparative, and cross-sectional study was conducted in two phases: the first focused on exploring home care (HC) programs, and the second on determining ABC cost models reported in the literature and in virtual environments, which serve as references for calculating ABC costs in HC programs. These phases were developed through technological surveillance strategies and expert validation for the model. Direct cost elements were established, including technical and professional human resources for assistance, supplies, materials, general expenses attributable to the HC. Administrative and logistical factors attributable to the service were also considered, such as technical support, assistant in administrative areas, professional support in administrative processes. Additionally, the factors of materials and supplies used, as well as the tools for their quantification, were established. Finally, general expense factors included in indirect costs were identified. It is concluded that the adapting of the ABC costing method to the HD service requires considering the general principles of cost accounting and administration, as well as the need for continuous attention to healthcare factors specific to the health sector and its particularities.