Análisis de Estrategias para Mejorar la Gestión Operativa del Centro Cardiológico "Cardiomédica" de Guayaquil Año 2020

Abstract

In Ecuador, operational and financial management plays an important role in the operations of Small and Medium Enterprises (SMEs) and more in the current health emergency situation in the country, regardless of the type of companies or activity it performs. At present the Cardiological Center "CardioMédica" does not have an effective control in the financial and operational management of the company and that is why it is sought to find a way to compensate for the negative effects of a bad accounting policy, before this the central objective of the case study is to analyze those strategies that allow optimizing the behavior of critical accounts. For this, a theoretical sketch is used where the relevance of a financial study is highlighted, etc. In a methodological way, a mixed approach is used, where the interviews were applied to 5 professionals of the medical center to know their position regarding the current administrative procedures and the statistical projection, took the balances of the period 2019-2020 as for the main research techniques. This process made it possible to determine that the entity has major problems at the level of three accounting items: accounts receivable, inventories and accounts payable. Once identified, a descriptive framework of economic behavior is used, strategies and policies are established, as well as the flowchart of processes to ensure better management within the company.