RESUMEN
Costs are effective on service quality and determination of total cost in health services is an important topic that always make's managers and policy makers to think about it. Usually determining the costs in health system is achieved by cross-sectional studies and this is very difficult to calculate direct and indirect costs, with the current accounting system. This study is designed and performed for determining distribution of financial resources and evaluates the current direct and indirect costs in health houses [Centers] in Kashan province. This cross-sectional and descriptive research study was conducted in 1382. Average of expenditures for each resident person in rural Health houses was 63,059 Rials [R.] With standard deviation of 38,220 R.]. The highest per capita cost was for Health house Armak [233,601 R.] and the lowest belonged to Taherabad [24,529 R.]. The annual average of direct and indirect costs of each Health house was 68967765 R., 69% direct and 31% indirect ones. 77% of direct costs and 82% of indirect costs of Health houses were personnel costs, while totally [both direct and indirect] it was 79%. Considering the average population covered by the Health house [1094 person] and large differences between the highest and lowest per capita cost of health houses according to population [209,072 R.], It seems that the services should be organized based on resident population size and suit the distribution of services by use of satellite village model and also organizational reform