Propuesta de un programa de gestión de costos, Area de Salud No.13 Baquerizo Moreno 2011

Abstract

Nunca se debe olvidar que la salud, y con ello la asistencia sanitaria, es un derecho de la ciudadanía, sin embargo también debemos considerar que la cobertura a otorgar debe ser adecuadamente seleccionada para poder obtener de ella el mayor de los réditos, intentando en ese proceso hacerla eficiente, o sea a un costo accesible para ser solventado por el Estado, o por el usuario que accede a ella. A fin de ser prácticos, se planteará la aplicación del enfoque económico que permita al sistema de servicios de salud brindar a cada uno de sus demandantes la mejor calidad de atención de acuerdo a su necesidad; lo que no significa obviamente la más cara, sino la mejor. El objetivo de este trabajo es determinar los costos por servicios ofertados a la población del Centro de Salud Nº 13 Baquerizo Moreno (Juján). Esta investigación, por el periodo y secuencia en la que se lleva a cabo, emplea un estudio descriptivo y por el diseño no experimental- Transversal. La obtención de datos se realizó mediante la recopilación de la información de estadística, administración, contabilidad, proveeduría del Centro de Salud Nº 13. Primeramente, se identificarán los centros de costos: productivos y administrativos; luego, se asignaron los costos indirectos a centros de costos productivos y finalmente, la asignación de costos por actividades productivas. El período de investigación es de enero a diciembre del 2011.

It must never be forgotten that one’s health, and therefore their health care too, is a citizen’s right. However, it is equally as important to consider that the health coverage provided must be appropriately selected, in order to obtain the greatest revenues from it. Through this process, the health coverage should aim to be efficient; in other words, at an affordable cost to be paid for by the State, or the user that accesses it. In terms of practicality, this study poses to implement an economic approach that allows the health care system to provide each of their applicants with the best quality of care in accordance to their needs; this does not necessarily mean the most expensive care, but the best. The aim of this study is to determine the cost of the services offered to the patients of Health Centre No. 13 Baquerizo Moreno (Juján). This research, given the time and sequence in which it is performed, employs a descriptive study and a non-experimental cross-sectional design. Data collection was conducted through the compilation of statistical, managerial, accounting, and procurement information provided by Health Centre No.13 Baquerizo Moreno (Juján). Firstly, cost centres will be identified: productive and administrative; then, indirect costs were allocated to production cost centres; and finally, the allocation of costs for productive activities. The research period is from January to December 2011.

It must never be forgotten that one’s health, and therefore their health care too, is a citizen’s right. However, it is equally as important to consider that the health coverage provided must be appropriately selected, in order to obtain the greatest revenues from it. Through this process, the health coverage should aim to be efficient; in other words, at an affordable cost to be paid for by the State, or the user that accesses it. In terms of practicality, this study poses to implement an economic approach that allows the health care system to provide each of their applicants with the best quality of care in accordance to their needs; this does not necessarily mean the most expensive care, but the best. The aim of this study is to determine the cost of the services offered to the patients of Health Centre No. 13 Baquerizo Moreno (Juján). This research, given the time and sequence in which it is performed, employs a descriptive study and a non-experimental cross-sectional design. Data collection was conducted through the compilation of statistical, managerial, accounting, and procurement information provided by Health Centre No.13 Baquerizo Moreno (Juján). Firstly, cost centres will be identified: productive and administrative; then, indirect costs were allocated to production cost centres; and finally, the allocation of costs for productive activities. The research period is from January to December 2011.