Determinación y análisis del costo operativo e impacto financiero en el Homsi Hospital Monte Sinai S. A. al mantener convenio público de salud con el Instituto Ecuatoriano de Seguridad Social (IESS) durante el año 2013

Abstract

Nowadays, in order to comply with every citizen’s right to health that sustains the good way to live, within the national territory, which is guaranteed in the Constitution of the Republic of Ecuador of 2008, we have felt the need to write up contracts between state organizations and private health institutions, with the objective of offering timely medical attention of the best quality to all who need this service. This is the reason for this research where we determine costs, and the application of financial ratios after that, so that we can determine operational costs and analyze the financial impact on HOMSI Hospital Monte Sinai S.A. since it maintained a public health agreement with the Instituto Ecuatoriano de Seguridad Social (IESS) during 2013, and with it determine if it is feasible to maintain this agreement, in which it principally comes into evidence the inefficiency with which economic return is recuperated for performed health services, since the average payment period is greater than the one established in the contract, however it is desirable in the long term provides a better return for this institution.