Propuesta de un programa de gestión de costos, Area de Salud No.13 Baquerizo Moreno 2011

Abstract:

It must never be forgotten that one’s health, and therefore their health care too, is a citizen’s right. However, it is equally as important to consider that the health coverage provided must be appropriately selected, in order to obtain the greatest revenues from it. Through this process, the health coverage should aim to be efficient; in other words, at an affordable cost to be paid for by the State, or the user that accesses it. In terms of practicality, this study poses to implement an economic approach that allows the health care system to provide each of their applicants with the best quality of care in accordance to their needs; this does not necessarily mean the most expensive care, but the best. The aim of this study is to determine the cost of the services offered to the patients of Health Centre No. 13 Baquerizo Moreno (Juján). This research, given the time and sequence in which it is performed, employs a descriptive study and a non-experimental cross-sectional design. Data collection was conducted through the compilation of statistical, managerial, accounting, and procurement information provided by Health Centre No.13 Baquerizo Moreno (Juján). Firstly, cost centres will be identified: productive and administrative; then, indirect costs were allocated to production cost centres; and finally, the allocation of costs for productive activities. The research period is from January to December 2011. It must never be forgotten that one’s health, and therefore their health care too, is a citizen’s right. However, it is equally as important to consider that the health coverage provided must be appropriately selected, in order to obtain the greatest revenues from it. Through this process, the health coverage should aim to be efficient; in other words, at an affordable cost to be paid for by the State, or the user that accesses it. In terms of practicality, this study poses to implement an economic approach that allows the health care system to provide each of their applicants with the best quality of care in accordance to their needs; this does not necessarily mean the most expensive care, but the best. The aim of this study is to determine the cost of the services offered to the patients of Health Centre No. 13 Baquerizo Moreno (Juján). This research, given the time and sequence in which it is performed, employs a descriptive study and a non-experimental cross-sectional design. Data collection was conducted through the compilation of statistical, managerial, accounting, and procurement information provided by Health Centre No.13 Baquerizo Moreno (Juján). Firstly, cost centres will be identified: productive and administrative; then, indirect costs were allocated to production cost centres; and finally, the allocation of costs for productive activities. The research period is from January to December 2011.

Año de publicación:

2015

Keywords:

• COSTOS DE LA ATENCIÓN EN SALUD
• Asignación de costos
• CENTRO DE SALUD ALFREDO BAQUERIZO MORENO
• ECUADOR
• CANTÓN JUJAN

Fuente:

rraae