Costos y facturación de los servicios de hospitalización del área de ginecología y obstetricia del Hospital Humanitario Especializado de la Fundación Pablo Jaramillo Crespo, periodo Junio 2017 - Mayo 2018

Abstract

Abstract:This research work focuses on establishing the real costs of the Gynecology and Obstetrics Area of the Hospitalization Services of the Pablo Jaramillo Crespo Foundation, a non-profit third level health entity of the City of Cuenca, in the period covered between June 2017 and May 2018, based on the cost per patient and per pathology. The costing system allows to determine the consumption of a set of services (hospitalization, operations, consultations or emergencies) according to the pathology of the users, and not each one of them separately. This means that each product / service is created through a process linked to the sustainability of the service. The model applied for the analysis was based on a correlation with the internal rate of the institution in order to obtain an update of direct, indirect, variable and fixed costs, which allows generating a package of strategies as added value for the improvement of costs of billing and reduction of subsidies, all this under the methodological perspective of the logical framework matrix.