Cases from the private insurance system were not considered because private providers refused to give information Health care costs were estimated using the microcosting methodology, looking into the different kinds of care/services provided to every person treated .The cost was measured on the basis of invoiced care services registered at each of the hospitals. Data to determine the package of health care services were completed by the review of medical files. The items that were considered for valuation, when hospitalization was required, were medical consultation at emergency room, day-bed at intensive care unit, day-bed in general medical ward, kinesiology sessions, ambulance transport, diagnosis support (laboratory, electrocardiogram, x-ray), and medication .