Colombia has achieved 96 % of coverage in the right to health in spite of accessibility difficulties, a right that only has bounding for aesthetic procedures or treatments without scientific evidence -- Nevertheless, the availability of resources is precarious, about 50 % of the average expense in health of similar economies -- With advances in medical technology are increasingly costly there is a pressure for the insurers' sustainability that operate with a minor premium for to USD 350 for member, which moves to the lenders' network (IPS) with an asymmetric pressure between income and average costs for patient, forcing a highly demanding management, without tools that allow the achievement of a management of costs and risk in health that are appropriate and accessible -- Of the available options, the best is the costing for absorption of activities, but the absence of recognition by the tributary authority, forces additional expenses in order to calculate it, when the capacity of the IPS is highly limited -- We propose an adjustment of the system of standard costing of the health sector, which is applied without additional expenses to measure and to control diversions, in such way that guarantees competitiveness in costs and, in consequence, the sustainability of the organizations of the health sector