Propuesta de un sistema de información gerencial basado en la teoría de las restricciones para el Hospital Monte Sinai S. A.

Abstract

The current investigation arises due to manager`s concern about the decrease of Hospital Monte Sinaí profitability. That is why, a financial analysis was done in order to confirm their theory, and also identify the reasons of this behavior. The tool that was used to get information about the barriers that prevent the Hospital from producing more money through sales, was throughput accounting. This system is based in identifying the bottleneck and it`s management. Moreover, Goldrat performance metrics were calculated to recognize how the company resources are distributed and if they are having a good return. The aim of this work is to be a significant source of information for managers, encouraging efficiency and continuous improvement.