Evaluación financiera del centro de salud Carapungo 2 Distrito 17D02 zona 9,Nivel I de atencion-2014

Abstract

In the operating units a real cost of the resources used has not yet been established, as well as a limited number of schedules that determine the real cost of care. The Universidad Técnica Particular de Loja proceeded with an induction for the management of a series of matrices to carry out the collection of the information, activity in which it has been carried out under the supervision of each of the directors during these last eight months, later the Information obtained in the matrices was emptied in a program called Winsing, which generates as final product for this work two managerial tables one in which can be summarized clearly the production executed by the human resource and another one where the direct, indirect costs Fixed costs and variable total costs. The billing or planning of each operative unit and with all this sustenance was applied the formula to determine the balance point of the Health Center Carapungo 2 and having as substrate all these elements determined certain improvement strategies based on the values ​​obtained from the research for Finally to present conclusions and recommendations of the work done