Análisis de determinación de costos hospitalarios Hospi Fe Dr. Cristian Jetón

Abstract

The implementation of a costing system for a company is an essential tool for decision making, within companies in the service sector it has not been considered as a necessity to implement a costing system and the advantages of such a system are ignored. Hospi Fe during its years in the market never analyzed this possibility, the price of the services they offer was established according to the experience of the director of the medical center, without considering the costs that really influence the entire service. When establishing the cost system, the real needs presented by said establishment were taken into account, so it was concluded that the clinic is inclined to a standard cost by production orders, since for each service provided a cost sheet is made where all the disbursements made throughout the process are accumulated and the costs incurred are controlled correcting those variations that may arise. At the conclusion of this project, it was possible to obtain the real costs of the surgeries, as well as their net profit, allowing Hospi Fe to obtain all the advantages that come with having an internal control of costs, expenses and profits.