Aplicación del sistema de costos basado en actividades (ABC) para los servicios de hospitalización: Área de Quirófano de ASOGALENICA S.A. Hospital San Juan de Dios

Abstract

Hospital services encompass numerous resources that require efficient management to ensure guaranteed and high-quality provision. This integrative project focuses on implementing the Activity-Based Costing (ABC) system within San Juan de Dios Hospital, specifically in the Operating Room Area. The primary objective is to provide a tool for the efficient and effective management of resources, offering a detailed visualization of costs for each activity. The research delves into the processes within the Operating Room Area, highlighting the most relevant surgical services for the hospital. A detailed analysis is conducted on subprocesses, activities, resources, and their associated costs. The proposed ABC Model methodology enables the precise allocation of costs incurred by each activity. Data collection focuses on the time dedicated to each activity and the consumption of resources. The research output concludes with a description of the cost structure in the Operating Room Area, specifically related to the most representative surgeries. This allows the hospital to identify opportunities for operational efficiency and improvements in strategic decision-making. Furthermore, recommendations are proposed to optimize costs without compromising the quality of surgical procedures. The findings of this research contribute to the advancement of resource management practices in hospital settings.