cost evaluation enables us to estimate the state’s capacity to guarantee a realistic basket of care for the entire population. It is important to know the real costs, calculated on the basis of the population’s health needs, to better finance institutions and ensure continuity of care. Obtaining evidence by analyzing the costs of service provision at different levels of the health system enables us to establish appropriate relationships with health facilities and to continue the planning process and prepare for access to the CSU by better defining the basket of health care and services.