Análisis de rentabilidad de un centro de diagnóstico preventivo de Guayaquil del periodo 2014-2017
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2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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El Centro de Diagnóstico Preventivo Oncológico de Guayaquil, en particular, plantea preguntas sobre qué objetivos financieros maximizan los centros preventivos para la toma de decisiones. Cabe indicar, que a este centro no se le ha realizado un análisis financiero, por lo que desconoce sus márgenes de ganancia o pérdida a pesar de que el mismo es un Centro de Diagnóstico Oncológico sin fines de lucro; sin embargo los directivos buscan alcanzar rentabilidad para mantener la funcionalidad de su gestión y que el mismo continúe siendo una fuente de autogestión para brindar atención a las personas más necesitadas. El objetivo de este estudio es analizar la rentabilidad del Centro de Diagnóstico Preventivo Oncológico de Guayaquil a través de un estudio financiero con el uso de ratios financieros para conocer su rentabilidad o pérdida durante el periodo 2014-2017. Y los resultados obtenidos indican que el centro no presenta problemas de liquidez, solvencia y eficiencia. Sin embargo, si hay problemas en cuanto a cobertura de intereses y con respecto a los ratios de rentabilidad se ha comprobado que el centro ha pasado por altibajos sin embargo para el año 2017 todas las razones presentan rangos aceptables.
The Oncology Preventive Diagnosis Center of Guayaquil, in particular, raises questions about which financial objectives maximize the preventive centers for decision making. It should be noted that this center has not undergone a financial analysis, so it does not know its profit or loss margins even though it is a non-profit Oncological Diagnosis Center; However, managers seek to achieve profitability to maintain the functionality of its management and that it continues to be a source of self-management to provide care to the most needy. The objective of this study is to analyze the profitability of the Oncology Preventive Diagnosis Center of Guayaquil through a financial study with the use of financial ratios to know its profitability or loss during the 2014-2017 period. And the results obtained indicate that the center does not present problems of liquidity, solvency and efficiency. However, if there are problems in terms of interest coverage and with respect to the profitability ratios, it has been proven that the center has gone through ups and downs; however, by 2017 all the reasons present acceptable ranges.
The Oncology Preventive Diagnosis Center of Guayaquil, in particular, raises questions about which financial objectives maximize the preventive centers for decision making. It should be noted that this center has not undergone a financial analysis, so it does not know its profit or loss margins even though it is a non-profit Oncological Diagnosis Center; However, managers seek to achieve profitability to maintain the functionality of its management and that it continues to be a source of self-management to provide care to the most needy. The objective of this study is to analyze the profitability of the Oncology Preventive Diagnosis Center of Guayaquil through a financial study with the use of financial ratios to know its profitability or loss during the 2014-2017 period. And the results obtained indicate that the center does not present problems of liquidity, solvency and efficiency. However, if there are problems in terms of interest coverage and with respect to the profitability ratios, it has been proven that the center has gone through ups and downs; however, by 2017 all the reasons present acceptable ranges.
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RENTABILIDAD, RATIOS FINANCIEROS