Nowadays, cost of health services is rising and increased the pressure on budgets. Planning and implementing best practices behavior can help in reducing costs. Cost-benefit analysis and control measures are inevitable to optimize the use of available resources for a cost-effective and efficient health services. The Book is based on a cross-sectional study to perform cost-benefit analysis and examine cost control in governmental Primary Health Care centers in Gaza governorates. Finding showed that there was inappropriate entry of data about medication in 2011. The results also revealed that drugs, medical material and supplies are the main cost component which accounted for 71.8% on 2013. Wages and salaries accounted for 7% of total costs. Medical directors, and administrative directors had low level of control over cost components, also there was no duties segregation in pharmacy and responsibility over medicines is not divided between the employees upon a clear strategy. In conclusion, the book emphasized the need to consider every health care center as a unit in order to apply the Cost Based Activities approach in Health Care Sector.