| Summary: | <strong>Background</strong>: knowledge of costs in health services behavior is of vital importance, in order to carry out efficient planning of resources. The Cienfuegos University of Medical Sciences does not yet have a system that allows calculating and analyzing costs per student, specifically for the Bachelor of Nursing.<br /><strong>Objective</strong>: to design a cost system for undergraduate students in Nursing.<br /><strong>Methods</strong>: an observational, descriptive and cross-sectional study was carried out, in which a partial economic evaluation of the costs description was carried out. The modeled cost method per student of the Nursing Degree was applied, at the Cienfuegos<br />University of Medical Sciences, from the perspective of the National Health System and for a time horizon of one academic year (2017 - 2018). The stepped method was used,based on an instrument to control institutional costs. Techniques and tools were<br />combined to obtain data, such as interviews with specialists, consultation of economic and statistical documents.<br /><strong>Results</strong>: a cost system was designed by areas of responsibility. Direct costs (5,799.00 pesos) predominated, while the cost centers with the highest contribution were the Dean and Department of Physical Culture. The total cost per student was 8072.00 pesos.<br /> <strong>Conclusion</strong>: the cost of a Bachelor of Nursing student represents a significant economic expense at the Cienfuegos University of Medical Sciences. This type of analysis makes it possible to identify aspects on which to act, in order to save and better distribute<br />resources.
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