Análisis de costos y gastos para la gerencia financiera en el Instituto Nacional de Cancerología
No Thumbnail Available
Date
2025-04-30
Advisors
Editors
Journal Title
Journal ISSN
Volume Title
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
El análisis financiero de los costos y gastos en el Instituto Nacional de Cancerología (INC) evidencia avances significativos en su estructura financiera, reflejados en un aumento del 33,1 % en el presupuesto aprobado para 2024, pasando de $625.332 millones a $832.393 millones, lo cual ha permitido fortalecer la infraestructura, ampliar la contratación de personal y adquirir nueva tecnología médica. Con base en una metodología cuantitativa y análisis documental de los estados financieros y datos presupuestales de septiembre de 2023 y 2024, se identificó un incremento del 26 % en los ingresos operacionales, una mejora del 53,6 % en la utilidad operacional y un aumento del 35,38 % en el patrimonio institucional. Estos resultados reflejan una mayor eficiencia en el uso de los recursos, un respaldo estatal más sólido y mejores prácticas de gestión financiera; sin embargo, persisten desafíos en la recuperación de cartera y la gestión de provisiones, los cuales deben ser abordados mediante estrategias efectivas de control del gasto, fortalecimiento del sistema de costos y seguimiento riguroso a la sostenibilidad financiera a largo plazo.
The financial analysis of costs and expenses at the National Cancer Institute (INC) reveals significant progress in its financial structure, reflected in a 33.1% increase in the approved budget for 2024, from $625.332 billion to $832.393 billion, which has allowed for the strengthening of infrastructure, the expansion of staff hiring, and the acquisition of new medical technology. Based on a quantitative methodology and documentary analysis of the financial statements and budget data for September 2023 and 2024, a 26% increase in operating revenues, a 53.6% improvement in operating profit, and a 35.38% increase in institutional equity were identified. These results reflect greater efficiency in the use of resources, stronger state support, and improved financial management practices. However, challenges persist in portfolio recovery and provision management, which must be addressed through effective expense control strategies, strengthening the cost system, and rigorous monitoring of long-term financial sustainability.
The financial analysis of costs and expenses at the National Cancer Institute (INC) reveals significant progress in its financial structure, reflected in a 33.1% increase in the approved budget for 2024, from $625.332 billion to $832.393 billion, which has allowed for the strengthening of infrastructure, the expansion of staff hiring, and the acquisition of new medical technology. Based on a quantitative methodology and documentary analysis of the financial statements and budget data for September 2023 and 2024, a 26% increase in operating revenues, a 53.6% improvement in operating profit, and a 35.38% increase in institutional equity were identified. These results reflect greater efficiency in the use of resources, stronger state support, and improved financial management practices. However, challenges persist in portfolio recovery and provision management, which must be addressed through effective expense control strategies, strengthening the cost system, and rigorous monitoring of long-term financial sustainability.
Description
Generar informe de costos y gastos para la gerencia financiera en el Instituto Nacional de Cancerología
Keywords
Gestión de Costos, Gestión de Gastos, Gestión Financiera, Cost Management, Expense Management, Financial Management