Evaluación Financiera del establecimiento del Centro de Salud Urbano Dr. Guido Díaz Jumbo, Distrito 11D03 Paltas, Zona 7 – 2014

Abstract

Being Health considered one of the cornerstones for the development of peoples, investment in it is one of the pillars for the economy of the States, so the financial evaluation of the health units is of vital importance. The absence of financial evaluation at the level of many units of health of the country as it is the case in health center urban "Dr. Guido Diaz Jumbo" led to the realization of this project in action, using the methodology of the logical framework matrix, which was obtained as a result: the cost of health care is $ 12.42 per attention If the cost of care per capita is $ 18.81, the percentage of the fixed cost is 86,90%, 13.04 % of the total cost is the variable cost, in case that the health center billed services the value of income would be $ 604.035,19 and equilibrium point would get it to the $ 440.035,19. The percentage of productivity 27%.