Regulación de Precios en los Medicamentos: Análisis de Precios y Efecto Sobre el Estado de Resultados en una Clínica de Bogotá
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Date
2021-04-09
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Corporación universitaria minuto de Dios
Type
Thesis
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Atribución-NoComercial-SinDerivadas 2.5 Colombia
Abstract
Desde hace una década el Estado trabaja en la intervención de este mercado inelástico con fines sociales y económicos, se busca identificar el cambio en los precios de medicamentos reportados por el SISMED y el efecto que genera sobre el Estado de Resultados esta medida regulatoria en la contabilidad de la clínica de caso, esta investigación está orientada a determinar cómo una regulación que afecta directamente el precio con el cual se comercializan medicamentos en Colombia afecta los ingresos de las empresas de este sector y por consiguiente su Estado de Resultados. Mediante un enfoque descriptivo y directo para definir los cambios en los precios reportador y apoyándonos en el modelo cualitativo para dar claridad al objetivo de la investigación. Los resultados dan cuenta que los cambios establecidos en los precios de comercialización disminuyen de forma variada durante los años trascurridos desde la primera regulación y las utilidades derivadas de la comercialización de estos se mantienen al disminuir los costos de compra de medicamentos.
For a decade the State has been working on the intervention of this inelastic market for social and economic purposes, it seeks to identify the change in drug prices reported by SISMED and the effect that this regulatory measure generates on the Income Statement in accounting From the case clinic, this research is aimed at determining how a regulation that directly affects the price at which drugs are marketed in Colombia affects the income of companies in this sector and consequently their Income Statement. Through a descriptive and direct approach to define the changes in the reporting prices and relying on the qualitative model to clarify the objective of the research. The results show that the changes established in the marketing prices decrease in a varied way during the years that have elapsed since the first regulation and the profits derived from the marketing of these are maintained by decreasing the cost of purchasing drugs.
For a decade the State has been working on the intervention of this inelastic market for social and economic purposes, it seeks to identify the change in drug prices reported by SISMED and the effect that this regulatory measure generates on the Income Statement in accounting From the case clinic, this research is aimed at determining how a regulation that directly affects the price at which drugs are marketed in Colombia affects the income of companies in this sector and consequently their Income Statement. Through a descriptive and direct approach to define the changes in the reporting prices and relying on the qualitative model to clarify the objective of the research. The results show that the changes established in the marketing prices decrease in a varied way during the years that have elapsed since the first regulation and the profits derived from the marketing of these are maintained by decreasing the cost of purchasing drugs.
Description
Identificar los cambios en los precios reportados por el SISMED de medicamentos
regulados y el efecto sobre el Estado de Resultados en la Clínica de Estudio
Keywords
Accesibilidad, Intervención, SISMED, Utilidad Bruta, Accessibility, Intervention, Inelastic Market