Propuesta para el mejoramiento de la gestión de costos y gastos de una Institución Prestadora de Salud (IPS) en la ciudad de Bogotá
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Date
2025-04-30
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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
Este trabajo de grado aborda la problemática de la ineficiente gestión de costos y gastos en una Institución Prestadora de Salud (IPS) ubicada en Bogotá. La IPS enfrenta serias dificultades financieras causadas principalmente por retrasos en los pagos de las Entidades Promotoras de Salud (EPS), lo que genera un bajo flujo de caja, obliga a compras de contado de insumos médicos y provoca una alta rotación de personal por pagos tardíos, afectando la calidad del servicio prestado. El objetivo principal es desarrollar un modelo de mejora en la gestión de costos y gastos de la IPS, con el fin de optimizar los recursos financieros, mejorar la rentabilidad, fortalecer la sostenibilidad operativa y contribuir al mejoramiento del sistema de salud en Bogotá. Para ello, se realiza un diagnóstico financiero y operativo que revela un descenso significativo en los ingresos y las utilidades mensuales entre los años del 2021 al 2024, acompañado de un aumento en los gastos administrativos. La investigación tiene un enfoque mixto (cuantitativo y cualitativo), con un alcance descriptivo, y se apoya en análisis documental y estudio de caso. Se revisan documentos contables, se analiza la situación interna de la IPS, y se diseñan propuestas adaptadas al contexto, como alternativas de financiación, estrategias para reducir rotación de personal y optimización del control de gastos. Finalmente, el estudio busca impactar positivamente tanto a nivel económico como social, al mejorar la eficiencia interna de la IPS y garantizar una atención más estable y de calidad para los usuarios del sistema de salud.
This thesis addresses the problem of inefficient cost and expense management at a Health Care Provider (HPI) located in Bogotá. The HPI faces serious financial difficulties caused mainly by late payments from Health Promotion Entities (EPS), which generates low cash flow, requires cash purchases of medical supplies, and causes high staff turnover due to late payments, affecting the quality of service provided. The main objective is to develop a model to improve the HPI's cost and expense management, in order to optimize financial resources, improve profitability, strengthen operational sustainability, and contribute to the improvement of the health system in Bogotá. To this end, a financial and operational diagnosis is conducted, revealing a significant decline in monthly revenues and profits between 2021 and 2024, accompanied by an increase in administrative expenses. The research has a mixed approach (quantitative and qualitative), with a descriptive scope, and is supported by documentary analysis and case studies. Accounting documents are reviewed, the internal situation of the IPS is analyzed, and proposals tailored to the context are designed, such as financing alternatives, strategies to reduce staff turnover, and optimization of expense control. Finally, the study seeks to have a positive impact both economically and socially by improving the internal efficiency of the IPS and ensuring more stable, high-quality care for health system users.
This thesis addresses the problem of inefficient cost and expense management at a Health Care Provider (HPI) located in Bogotá. The HPI faces serious financial difficulties caused mainly by late payments from Health Promotion Entities (EPS), which generates low cash flow, requires cash purchases of medical supplies, and causes high staff turnover due to late payments, affecting the quality of service provided. The main objective is to develop a model to improve the HPI's cost and expense management, in order to optimize financial resources, improve profitability, strengthen operational sustainability, and contribute to the improvement of the health system in Bogotá. To this end, a financial and operational diagnosis is conducted, revealing a significant decline in monthly revenues and profits between 2021 and 2024, accompanied by an increase in administrative expenses. The research has a mixed approach (quantitative and qualitative), with a descriptive scope, and is supported by documentary analysis and case studies. Accounting documents are reviewed, the internal situation of the IPS is analyzed, and proposals tailored to the context are designed, such as financing alternatives, strategies to reduce staff turnover, and optimization of expense control. Finally, the study seeks to have a positive impact both economically and socially by improving the internal efficiency of the IPS and ensuring more stable, high-quality care for health system users.
Description
Desarrollar un modelo de mejora en la gestión de costos y gastos de la Institución Prestadora de Salud (IPS) en Bogotá.
Keywords
Gestión de costos, gestión de gastos, gerencia financiera, Cost management, expense management, financial management