Los costos frente a la competitividad en el hospital SOLCA Ambato.

Abstract

This research was performed in the "SOLCA" Ambato Hospital, in order to identify the costs versus competitiveness, which will project the organization towards better real assessment of the costs, optimum performance and cost effective mainly enter a culture of value creation. This research project describes the methodology for the design of a cost model ABC, as a financial tool to support decision making for the "SOLCA" Ambato, Hospital establishing an appropriate methodology to apply to any institution or undertaking providing services hospital health care in the oncology sector, in order to determine more accurate and timely unit standard costs, services and procedures provided. Through this research project was conducted the analysis of the different sources of data and information sources within the financial area to establish the distribution and flow of spending accounts and cost, from a primary level in total activities to a specific level between operational assistance activities. Also the ratio of operating procedures included welfare activities. Finally was validated and approved the cost model, where through a meeting with stakeholders in the financial area, became one pilot cost model ABC, with real data of the institution of health service test to compare manual legal fees of the operating procedures of the oncology clinic "SOLCA" Ambato, and provide recommendations for continuous improvement thereof