Análisis y determinación de costos de servicios hospitalarios en las áreas de Medicina Interna y Emergencia en el Hospital Vicente Corral Moscoso período 2017

Abstract

The purpose of this degree work is to analyze and determine the Costs of Hospital Services in the areas of Internal Medicine and Emergency at the Hospital Vicente Corral Moscoso, in such a way that it contributes to the implementation of a suitable costing methodology for this type of entities, in addition to providing relevant and timely information for decision making, optimization of resources and budget planning. The objects of study are the most complex operational areas of the Hospital that integrate the emerging attention and hospitalization processes aimed at satisfying the needs of users. The project will focus its analysis in the period from January to December 2017, assigning operational, support and functional costs settled in that year. In this project, the instrument of the absorbent philosophy was applied as a type of methodology to describe the costs that can be assigned to the hospital services of Internal Medicine and Emergency, to strengthen the administrative management of the processes which add value to the entity. The mentioned processes were updated and accredited to solidify on an accurate basis for the analysis and determination of the cost per patient. The development of this work begins with the study of the current environment of the Hospital followed by an analysis of historical data. In essence, this project is aimed at determining the real cost of a specific hospital service which is focused on the absorbent method and the variable costing, then comparing with other methodologies such as the USALI system