Evaluación financiera de las Unidades de Salud del Chontal, García Moreno, Golondrinas pertenecientes al Primer Nivel de Atención, del Distrito 10D03 de Salud, Cotacachi, Zona 1, en el año 2014

Abstract

This research is very important because it supports the reorientation of the Health Care Model and Management, proposed by the Government in order to achieve integrality, quality and equity, since health is a fundamental right of the entire population and it is a duty of All monitor and support the care of the same This document constitutes a conceptual and methodological tool for the implementation of the Integral Health Care Model with a family, community and intercultural approach (MAIS), which governs the National Health System in Ecuador It starts with a theoretical analysis and analysis of important concepts of financial evaluation of costs, services provided by the Chontal Units, García Moreno Golondrinas as well as its institutional framework; This analysis was very important to know the reality and to analyze it from the matrix of involved, tree of problems, tree of objectives, the matrix of logical framework, after a meticulous analysis the activities to be fulfilled according to the results. Surveys were conducted for health personnel, interviews, from which real and reliable information was obtained on the costs, time and resources invested in each process performed by health centers. Health based on the tariff of the national health system and the formulation of strategies for improving financial management. Using the WINSIG program, with which the real value of each service provided by health units was paid to external users. Obtaining a negative equilibrium point which is not profitable for the operating units according to the cost centers under study, this is due to the erroneous entry of data into the production