Evaluación financiera de los establecimientos de salud nivel I: de atención Emilio María Terán y San Miguelito, Distrito 18D05 - Zona Nº3, Provincia de Tungurahua, año 2014 /

Abstract

The Model of Comprehensive Health Care aims to guarantee the right to health with a community, family, pluricultural and gender approach, based on the Primary Health Care strategy, which seeks to bring comprehensive health services in all its components as Infrastructure, equipment and technology for which reforms have been determined to finance the country's health. The current work was carried out at the Emilio María Terán and San Miguelito Health Centers corresponding to District 18D05 Tungurahua Province, during the period 2014, the results obtained from the project were the costs of health services, assessment of health benefits and Strategies for improving financial management. In conclusion the center of San Miguelito Health is sustained, that is to say it is profitable, unlike the center Emilio María Terán is not profitable since the values ​​that represent the sale of the health services are inferior to the costs of production