Evaluación financiera de los establecimientos de salud de primer nivel de atención: Tomebamba y Virgen del Milagro distrito 01D02-Cuenca-2015

Abstract

Poor planning in health services in the allocation of financial resources has prevented reaching health coverage for the entire population, due to the absence of a financial assessment, allowing palpate the actual costs of the services and value of each benefit provided. For this reality, the financial evaluation of the Units Tomebamba and Virgen del Milagro the first level of care, belonging to the District Health 01D02-Cuenca-2014, with the aim of improving the use of resources was made. Following the activities proposed in the logical framework the real value of care costs, which is the amount spent throughout the year is observed and the economic valuation of each provision of health provided that represents income achieved is established, achieving a breakeven positive in the two health units representing an economic gain, so they are financially sustainable over time and thus is completed generating improvement strategies to be applied to management level.