The Health and Sport Committee report on the 14 boards' budget plans also revealed spending for Scotland's eight special health boards, such as its ambulance service and NHS24.These boards plan to make a total of £29.6m of further savings, the report found.
The report said that among others, Greater Glasgow and Clyde health board plans to save £58m, Tayside £24.5m and Highland £23.8m.
GPC Scotland chairman Dr Dean Marshall said: 'Savings equate to cuts. The idea that this government is trying to be more efficient doesn't add up as it implies you were hiring people and doing work that was not needed and that was not the case. They are cutting jobs and funding, and should be honest about it.
A spokeswoman for the Scottish government said: 'These figures are absolutely not cuts to the health budget. Boards are looking to make some services more efficient and any savings will be reinvested in local front line care. It's right that boards make sure the taxpayer gets the best possible value for money.'