Evaluación financiera del Centro de Salud N°3 de Guayaquil - 2014

Abstract

The healthy is considered as an important right guaranteed by the State; as a result of this it could save the total access by using The Family Healthy Integral Assistance Model. Nowadays, there is not a good system to evaluate the finances of the places where the first level attention healthy service is offered, for that reason this investigation is going to evaluate the finance situation of The Healthy Center N°3 which is located in Guayaquil city, for reaching this objective it is proposed a design with a logical frame of the project within a description and limits of the problem, strategic activities and objectives. In the project development you get as results that extern healthy assistance is the type of service that generates the highest cost, it is 2153765,07; in the same way, it is the service that generates the highest production: 84867 assistance for patients. The direct costs are $3496749,44, that represents 72% of total costs. The highest percentage of fix costs represents the salaries for the employees; 65%. The morbidity assistance are the most required service and represent 30,8%. Eventually the balance point is calculated and obtained sales for services must be not less or more than $10,315,831.31.