Evaluación financiera de los establecimientos de salud de primer nivel de atención: Benítez, Chiquicha, El Rosario y Sigualo, distrito de salud 18D04; zona 3 durante el ejercicio administrativo enero diciembre 2014.

Abstract

In Ecuador has strengthened health benefits at all levels of care, primary care, is the largest health care provider in the country, however there are no tools for performance monitoring investment in health units this level in relation to productivity. The present work was performed in Benitez Chiquichá, El Rosario and Sigualo units belonging to the health district Pelileo Patate, costing health services performed, the production units using the rate of the national system health, the breakeven point for the studied units as well as the development of indicators for monitoring the activities and productivity of the units of primary care level was calculated. The information was processed with the support of the authorities of the Zone 3 and the respective districts, the information obtained in this work are socialized to facilitate decision-making to improve the financial management of the audited units. Keywords: health management system, primary care, financial management, health, cost, break even, indicators of primary care.