Evaluación financiera del establecimiento de salud primer nivel de atención del Centro tipo de B de Atacames, distrito 08D03 Muisne- Atacames- salud, coordinación zona 1, provincia de Esmeraldas año 2014

Abstract

The Ministry of Public Health in Ecuador has increased health programs to help improve the quality of life of users, this is impacting on the community itself, which is becoming closer to the operational units. When we found it difficult to meet 100% these due to the budget constraint, the financial evaluation of investment and cost was carried out in Atacames health center, belonging to District 08D03 of zone 1, this was done by analyzing the labor budget , Supplies, goods and services in 2014, in order to improve the administration of resources in compliance with the principles of equity, quality and efficiency. The program designed by the World Health Organization, WINSIG, was used to calculate the cost of the real value of each of the services provided by this operational unit. Obtaining a negative balance point which is not cost-effective for the unit according to the cost centers under study.