Evaluación financiera de los establecimientos de salud de Primer Nivel de Atención - Distritos Eloy Alfaro y Quitumbe de la Policía Nacional en la ciudad de Quito en el periodo de enero a diciembre del 2014.

Abstract

The Ministry of Public Health, in his capacity as National Health Authority of Ecuador is implementing structural changes in the health sector, as is "the comprehensive care model of the National Health System (MAIS), which will govern the country, and it is also in the process of building the Integrated Public Health Network (RPIS)” (Lineament’s MAIS y RPIS 2014, pág. 6). Faced with this national problem aroused the interest for a financial evaluation of the first-level health conducted in the Sub-Centers: Eloy Alfaro and Quitumbe District of the National Police of Ecuador, focusing on aspects such as production, monthly consumption of medicines, medical supplies, Manpower Distribution of staff time, compensation, consumption of goods, use of property, ongoing expenses, depreciation, billing, service portfolio. All this in order to analyze the equilibrium point by investigating the fixed and variable costs that were generated in 2014, in addition to knowing the value of the cost of the query to compare it with the national rate and be able to present new strategies that contribute to improved efficiency, quality and warmth of these establishments.