Optimización financiera a través del análisis de costos del servicio de rehabilitación en la E.S.E. Hospital Universitario Erasmo Meoz de Cúcuta.
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Date
2025-08-13
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Publisher
Corporación Universitaria Minuto de Dios – UNIMINUTO
Type
Trabajo de Investigación e Innovación
Rights
Acceso Abierto - http://purl.org/coar/access_right/c_abf2
Abstract
En un contexto hospitalario marcado por restricciones presupuestales y exigencias de eficiencia,
el presente trabajo tuvo como objetivo general, llevar a cabo un análisis de los costos del servicio
de rehabilitación en el E.S.E. Hospital Universitario Erasmo Meoz para lograr la optimización
financiera. Para lo cual, se aplicó una metodología cuantitativa de tipo descriptivo, utilizando
encuestas dirigidas al personal administrativo y financiero del área de rehabilitación. Entre los
principales resultados se evidencia que, si bien existe un conocimiento general sobre la
clasificación de costos fijos y variables y se aplica el método de costeo basado en actividades
(ABC), también se detectaron debilidades como la falta de estrategias formales de reducción de
costos, ausencia de una clasificación estructurada y poca evaluación periódica de la rentabilidad
del servicio. Estas falencias limitan la toma de decisiones financieras fundamentadas y la
implementación de procesos de mejora continua. En consecuencia, se recomienda fortalecer la
cultura organizacional en torno a la gestión de costos, implementar herramientas tecnológicas
que faciliten la recolección y análisis de datos, y establecer indicadores financieros que permitan
una evaluación integral del servicio. Asimismo, se propone continuar con investigaciones
interinstitucionales que permitan mejorar la sostenibilidad económica del sector salud
In a hospital context marked by budgetary restrictions and efficiency requirements, the general objective of this study was to analyze the costs of the rehabilitation service at the E.S.E. Hospital Universitario Erasmo Meoz in order to achieve financial optimization. For this purpose, a descriptive quantitative methodology was applied, using surveys directed to the administrative and financial personnel of the rehabilitation area. Among the main results, it is evident that, although there is a general knowledge of the classification of fixed and variable costs and the activity-based costing (ABC) method is applied, weaknesses were also detected, such as the lack of formal cost reduction strategies, the absence of a structured classification and little periodic evaluation of the profitability of the service. These weaknesses limit informed financial decision making and the implementation of continuous improvement processes. Consequently, it is recommended that the organizational culture be strengthened in terms of cost management, that technological tools be implemented to facilitate data collection and analysis, and that financial indicators be established to allow for a comprehensive evaluation of the service. It is also proposed to continue with inter-institutional research to improve the economic sustainability of the health sector.
In a hospital context marked by budgetary restrictions and efficiency requirements, the general objective of this study was to analyze the costs of the rehabilitation service at the E.S.E. Hospital Universitario Erasmo Meoz in order to achieve financial optimization. For this purpose, a descriptive quantitative methodology was applied, using surveys directed to the administrative and financial personnel of the rehabilitation area. Among the main results, it is evident that, although there is a general knowledge of the classification of fixed and variable costs and the activity-based costing (ABC) method is applied, weaknesses were also detected, such as the lack of formal cost reduction strategies, the absence of a structured classification and little periodic evaluation of the profitability of the service. These weaknesses limit informed financial decision making and the implementation of continuous improvement processes. Consequently, it is recommended that the organizational culture be strengthened in terms of cost management, that technological tools be implemented to facilitate data collection and analysis, and that financial indicators be established to allow for a comprehensive evaluation of the service. It is also proposed to continue with inter-institutional research to improve the economic sustainability of the health sector.
Description
Analizar costos del servicio de rehabilitación en el E.S.E. Hospital Universitario Erasmo
Meoz para lograr la optimización financiera.
Keywords
costos hospitalarios, rehabilitación, gestión financiera