Evaluación Financiera del Centro de Salud Materno Infantil Ambato N°2

Abstract

he high investment in the facilities of the first level of the Ministry of Public Health, without having made a prior financial assessment, has produced poor financial model that ensures sustainability and profitability system, generating as a result misuse of resources. This work was performed at the Center for Maternal and Child Health Ambato No. 2, during the period January-December 2014, whose objectives were: Realising the costing of health services, economic valuation of health benefits based on the rate of National Health system and formulate strategies for improving financial management. Establishing production costs of services and relate them to the national rate allowed to determine the breakeven point; establishing that the health unit if it provides financial support since the revenue generated by the sale of health services exceed their production costs; the results also possible to design improvement strategies that ensure the proper use of economic resources.