The main problems of health organizations are bad resources allocation, inefficiency, growing costs and inequality in access conditions. Profitability expresses results by applied resources. The cost-effectiveness evaluation of actions in health organizations looks for solutions of smaller expense to get expected results and better results with certain expense. ABC costing subsidizes better decisions about activities composition, resources costs and resources consumption.The cost-effectiveness can be a useful tool for improvement in quality of health organizations.
cost-effectiveness evaluation; health organizations; health problems