Evaluación financiera del Centro de salud N°1 Loja distrito 11 D01 zona 7 2014

Abstract

Abstract: The Integrated Health Care Model provides the first level units such essential in attracting patients, resolution and referral as part of the Integral Public Network, however, there isn't evaluation of their financial. We selected to the Health Center No. 1 11D01 Loja district by logical framework matrix existing problems was established and a system of costing and billing, for which information productivity and unit costs collected was raised. With the help of pivot tables and WINSIG program (OPS) specific variables were obtained: In 2014, the total cost of the Centre No.1 is 1.209.442,24 USD, presents a balance negative, that evidence 26% of investment above that required for sustainability operation, the fixed cost is defined by salaries and represents for over 75% of the total cost. There are deficiencies in the management of existing information, which prevented the complete fulfillment of the objectives. We propose a system of financial evaluation to prioritize the analysis of productivity of human resources and ensure their use for making management decisions.