Análisis de los costos de la presentación de servicio de primer nivel a pacientes diabéticos, en la ESE Hospital San Rafael Yolombó del departamento de Antioquia - Colombia
López Vargas, John Edison
Moreno Tamayo, Milton Anderson
Salom Úsuga, Maira Alejandra
Corporación Universitaria Minuto de Dios
La presente investigación tiene como objetivo analizar la viabilidad económica y financiera de los costos de la prestación de servicio de primer nivel a pacientes diabéticos en la ESE Hospital San Rafael Yolombó del departamento de Antioquia-Colombia. La intención de la investigación parte de que por ser un hospital de primer nivel no cuenta con herramientas y servicio adecuados para atender la patología de forma específica como una institución de tercer nivel. Dentro del enfoque metodológico se evidencia que es de tipo mixto y que se apoya de instrumento basados en fuentes primarias y secundarias. Asimismo, se implementará las entrevistas semiestructuradas. Como parte de los resultados, se evidencia que no existe un sistema y control de costos que permita evidenciar la viabilidad económica y financiera de la entidad. Adicional, se identifica una desorganización en el área de contabilidad, lo que a su vez genera un impacto evidente en el funcionamiento de los servicios que se ofertan a los pacientes con diabetes.
The objective of this research is to analyze the Economic and Financial Viability of the costs of providing first-level service to diabetic patients at the ESE Hospital San Rafael Yolombó in the department of Antioquia-Colombia. The intention of the research is based on the fact that because it is a first-level hospital, it does not have adequate tools and services to specifically confront the pathology as a third-level institution. Within the methodological approach, it is evident that it is of a mixed type and that it is supported by an instrument based on primary and secondary sources and through the implementation of semi-structured interviews. As part of the results, it is evident that there is no system and control of costs and that it allows to demonstrate the economic and financial viability, at the same time that a disorganization of part of the accounting area is noted and at the same time an evident impact on the operation of the services offered to patients with diabetes.
The objective of this research is to analyze the Economic and Financial Viability of the costs of providing first-level service to diabetic patients at the ESE Hospital San Rafael Yolombó in the department of Antioquia-Colombia. The intention of the research is based on the fact that because it is a first-level hospital, it does not have adequate tools and services to specifically confront the pathology as a third-level institution. Within the methodological approach, it is evident that it is of a mixed type and that it is supported by an instrument based on primary and secondary sources and through the implementation of semi-structured interviews. As part of the results, it is evident that there is no system and control of costs and that it allows to demonstrate the economic and financial viability, at the same time that a disorganization of part of the accounting area is noted and at the same time an evident impact on the operation of the services offered to patients with diabetes.
Analizar la Viabilidad Económica y Financiera de los costos de la prestación de servicio de primer nivel a pacientes diabéticos en la ESE Hospital San Rafael Yolombó del departamento de Antioquia-Colombia.
Costos, Contabilidad, Estados financieros, Impacto económico, Sistemas de costos, Viabilidad económica
López Vargas, J. E., Moreno Tamayo, M. A. y Salom Úsuga, M. A. (2023). Análisis de los costos de la presentación de servicio de primer nivel a pacientes diabéticos, en la ESE Hospital San Rafael Yolombó del departamento de Antioquia - Colombia. [Trabajo de grado, Corporación Universitaria Minuto de dios]. Repositorio institucional UNIMINUTO.