Evaluación del impacto en el costo hospitalario que genera la implementación de un modelo de costeo basada en actividades (ABC) para la atención de pacientes privados en hospital León Becerra de Guayaquil

Abstract

The adequate analysis of the costing systems is used to compare between the traditional cost methodology implemented in the León Becerra Hospital vs the ABC costing and to reflect on the way in which this cost tool influences decision making, considering it to be a process of cost management between the two tools and to be able to make a decision at the managerial level for the optimization of resources.