Introduction: To propose a funding system for residences for the elderly, alternative, consider the case of the residents understood how the different requirements that need direct users of elderly care. The first step is to identify the different categories of users of elderly care. It is intended that the method of grouping residents by assessing unit as simple as possible so as not to constitute a task but an additional tool for managing and financing. 
Methods: The methodological procedure used here consists of two parts: 1) We study the relationship between the dependency of residents and the needs of direct care time to develop the instrument cluster of residents, and 2) We propose a funding system elderly care to consider the residents of varying complexity depending on the group to which they belong. In developing the first part is the assessment of the dependency of residents and resource consumption, measured in time to direct attention. For the second part has the budget for the year 1996 and data structure including all residences on the job. Was considered as study population all public places of residences in the Valencia in 1996. Of a total of 2842 places a sample of 611 residents. These residents are now a questionnaire for assessing dependence and tasks required of nursing assistants and nurses. Other professionals (doctors, physiotherapists, psychologists, etc. ..) are considered within the overall cost structure. We performed a regression model that explains the resource consumption of the residents and direct care time required compared to the characteristics of dependence. We performed a cluster optimal unit .......