Cost accounting of health centre expenditures

This method is based on the determination of all health center expenditures and the allocation of these expenditures to the functions of the health center. Expenditures thus allocated can be used to estimate the cost of various programs as well as specific activities or services. Data from a study of Primary Health Centres in Mysore and Punjab are used to illustrate the application of the method. The distribution of expenditures by function in these Primary Health Centers and their subcenters, as well as costs of some specific services are presented. It has been concluded that the cost accounting of health center expenditures is feasible and would be of practical value for health services administration, planning and evaluation in India.