if you want to achieve a fiscally sustainable process towards universal health coverage. Information on the provision of health services is an essential element of the evidence required for decision-making in the design or update of PBS, the strategic purchase of covered services and to inform policies oriented towards the efficient provision of services and the use of those cost-effective. This presentation will address the role of costing in health benefit policies, decisions about including services at the margin, and the challenges in balancing available resources, access to PBS services, and financial protection for individuals.