Implementation of the Dependency Law in Spain. The Activities-Based Cost Systems as Tools That can Facilitate Decision?Making for the Implementation of the Law

Abstract

The coming into force in 2007 of Law 39/2006 about promotion of personal autonomy and care for people in a situation of dependency has created the right of everyone in these circumstances to be served by public services. This law involves an expansion and complement of the protective action of the State and Social Security System. To date these people have been treated by state, regional and local services by Plans of Action for People with Disabilities or Plans for Older People, and also by the Social Security System through some benefits of it. Social Services Area of the city councils has alsobeen rendering a service in the basic benefits in terms of available resources.