Efectos financieros procedentes de la aplicación de la Ley de Medicina Prepagada en la empresa CRUZBLANCA S.A. durante los periodos 2017 al 2021

Abstract

The year 2017, was recorded as a significant event in the development of the prepaid medicine sector as a result of the approval of the Law that Regulates Prepaid Health and Medical Assistance Companies containing guiding and regulatory rules defined by some authors as rigorous and inflexible that have allowed controlling, monitoring and regulating the sector; given that, the 1998 Law showed the lack of attention paid to the sector, creating opportunities for fraudulent practices. The research report performs an analysis of the financial effects derived from the implementation of the Organic Law of Prepaid Medicine in CRUZBLANCA S.A. since its enactment until the year 2021. This is a descriptive research that combines different approaches such as quantitative, qualitative, non-experimental and longitudinal with a deductive research design; and, by making use of different data collection techniques have allowed obtaining significant results that make it possible to determine that the law has generated both positive and negative financial impacts in CRUZBLANCA S.A. within which it is mentioned the posting of the necessary reserves to cover the claims and to obtain a moderate profitability, to present a decrease in the fiscal burden on the Caused Income Tax and among the indicators it stands out the solvency one which generally points out that the company has the adequate resources to comply with its obligations and the management one points out a greater optimization and control of expenses