Análisis de costos basados en actividades en las áreas de cirugía y hospitalización en el Hospital III División de Tarqui, periodo de julio a diciembre 2016

Abstract

This Project aims to analyze the behavior of the cost in the area of hospitalization and surgery in the Hospital III Division of Tarqui through the ABC cost system in the period of July to December 2016. The reason of this Project of titling is to carry out the method of Costing ABC, is because the Hospital is public entity with large affluence of affiliates and public in general that provides quality services, the entity that regulates it is the Institute of Social Security of the Armed Forces of Ecuador and this is governed by a National health and is tariff establishes the prices of the services. This analysis identifies the elements of cost, raw material and labor through forms given by the Hospital and the CIF through a detailed knowledge of the activities that add value in each area and assigning them and driver to distribute the value of the resources to thus obtain the cost of the surgeries.

In order to carry out the analysis of the areas of surgery and hospitalization and the personnel, this information was collected thanks to the collaboration and support of the Directors of the Hospital II Division of Tarqui.