Evaluación financiera del Centro de Salud tipo A “Marco Aurelio Subía”, distrito 17 zona 9- 2014

Abstract

In Ecuador the first level unit, are the entrance door to the National Health System, and they do not have adequate financial evaluation, like: health services real costs, the billing of health services based on the National Health System Code Book and the formulation of strategies to improve financial management. These needs are the objectives of this work at the Type A Health Unit "Marco Aurelio Subía”, making activities of costing according to cost centers for the purpose of carrying out the financial evaluation of the center and to contribute the appropriate use of resources. The analysis of the gathered information determined that there is a financial unbalance between recovery from the billing of services and the cost of production, resulting in a negative balance. Strategies to improve the situation were developed among which are: a monitoring system of medical care, implementing community management and establish management indicators and evaluation