Diseño de un modelo de costos basado en el modelo ABC para el sistema de precios en el área de consulta externa y emergencias del hospital León Becerra de la ciudad de Guayaquil.

Abstract

The León Becerra Hospital from Guayaquil is a medical institution that is characterized for providing health care services in a responsible and timely manner, and being in the medical sector for over a century since its foundation. The problem with the highest incidence nowadays is the lack of knowledge about the distribution of costs that each activity generates from the admission of a patient in the hospital until the medical discharge and the proper administration of the material supplied. The Hospital plans to carry out a much more effective cost recording of costs generated by the activities and services provided to its patients in the Outpatient and Emergency areas. For this effect, an ABC costing model has been proposed. During its design, statistical tools such as observation of activities and interviews were used, which allowed to know the work of the medical staff, the activities performed within the aforementioned areas, the structure of the departments involved, and the delegation of responsibilities for an appropriate and timely quality service. This research will help the hospital in the continuous improvement of the processes of health care provided to their patients, the decision making of managers, the proper valuation and distribution of each of the activities involved in the process, as well as to know the resources used and the responsible medical staff that intervene in the development of these activities.