Evaluación financiera de los establecimientos de salud de primer nivel de atención de las parroquias Paccha, Nulti y Challuabamba pertenecientes al distrito 01D01 zona 6, Cuenca – 2014

Abstract

The present study establishes the costs in the units of first level of health care when analyzing their efficiency in the use of resources as well as their distribution, production of each of the health professionals and the scheduling of activities for billing, everything This process contributes to decision making in order to allocate resources necessary to provide a better service to the community. The methodology used was the Matrix of the Logical Framework that systematizes and prioritizes each problem with its respective analysis and intervention for concrete and adequate results. The financial evaluation of the Health sub-units of Paccha, Nulti and Challuabamba was carried out by means of the cost analysis and the economic valuation of the benefits. It was concluded that the sub-centers belonging to district 01D01, generate negative balances with losses. In addition, a package of managerial strategies was formulated, in which it is suggested to evaluate the productivity of professionals and to improve the recording of activities carried out.