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Elaboración de un manual de procedimientos de control interno en la gestión de cobranzas para los servicios de salud que se mantienen con el IESS en el departamento de convenios con el fin de mejorar las recaudaciones en el hospital Carlos Díaz Solano de la Ciudad de Guayaquil.

Abstract:

The following work consists in the elaboration of an internal control manual procedure in collection management for health services that remain with the Ecuadorian institute of social security in the Department of conventions in order to improve the collections in the hospital Carlos Diaz Solano of Guayaquil city. The chapter I, contains the theorical framework in which is realized a presentation of the background of the study to be realized, the structure and the organization chart on the conventions department of Carlos Diaz Solano hospital, also contains information about the comunication and administrative processes in an institution, points the objectives and corporate values. The process of the collection management will be detailed to the Ecuadorian institute of social security together with the necessary documents for realized this specific collection. Revealing relevant aspects of what is internal control, what is a procedures manual and which are the importances inside a department. We will talk about the collection management and the benefits of it and concluding with the hypothesis of our project. The chapter includes the research design; demostrating the existing research types, population concept and the sample of a research, deductive and inductive method, research techniques like surveys and interviews, exposing the interview model and the surveys that we will be using in the development of our project. The chapter, makes reference on the data analysis, focusing on the tabulation of survey results, realized to the sample and the population of the hospital's convention department, also demostrate with the help of a funding formula, the rotation in days of the account to be collected to the Ecuadorian institute of social security. In the chapter IV, we can find the conclusions and recommendations that are going to help administrative authorities of Carlos Diaz Solano hospital understand which is the result of the research in the elaboration of a procedure manual of internal control in the collection management of the area of conventions with the IESS.