Evaluación Financiera del Centro Médico “Base Naval Norte”, 2014.

Abstract

2 ABSTRACT Actually, there is no method that allows to evaluate financially the centers of the first level, for that reason this project aims to evaluate the financial component of the BASNOR Medical Center; allowing the analysis of costs, billing and valuation of health benefits based on the tariff of the National Health System, which improve the economic aspect of it. Obtaining as a result that the unit is generating higher cost in external consultation that is to say 729,360.13 USD giving 88.94%, just as 55.54% reflects the higher percentage of fixed costs that is given by the remuneration to the staff and is 455.505,75 USD, consultations for morbidity 194,293.14 USD and these are taken into account for the charts representing 83.90%. Finally, the break-even point calculation is obtained, obtaining a non-equilibrium of -853,637.56 USD in sales per service, which indicates that billing must be improved to support this Medical Center. It is necessary to implement optimal tools for recording activities and conducting monthly financial assessments.