RESUMO
OBJECTIVE: The main objective of this study is to calculate the point of financial balance in the geographical setting of the Tortosa PC Area, to evaluate the business results, and to reflect on the side-effects and potential problems of self-management. DESIGN: Retrospective and descriptive study. SETTING: The units studied were the seven base health districts operating during 1997. MEASUREMENTS AND MAIN RESULTS: The products or services considered for the calculation of income are included in the Order of 29/9/97. The overall result meant a deficit of 0.019 milliards. Pharmaceutical prescription accounted for 58.45% of the total cost. 96.26% of the total activity was products or services undertaken in the PCC, where 95.95% of the income was obtained. All the points of balance, except for in-home activity of nursing personnel, were above the activity recorded. The products with greatest volume were the most profitable overall for the business. CONCLUSIONS: 1. The overall result meant a subsidy to running costs of 0.019 milliards. 2. If it did not occur otherwise, our systems for recording activity would have to be adapted to the products financed and accountancy information at the operational unit level. 3. Given that what is measured can be improved, we can identify problems and synergically involve the clinics in improving service efficiency and at the same time achieving a higher level of responsibility for services in a new context of self-management both for each operational unit and overall. 4. Defining the point of financial balance has to enable a framework of target incentives to be established by means of simultaneous information on cost and profit elements in the activity undertaken.
