Rentabilidad del servicio laboratorio clínico en usuarios de riesgo cardiovascular, de una institución prestadora de servicios de salud, privada en Barranquilla, 2023
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2024
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
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Introducción: la rentabilidad, permite evaluar su capacidad para generar valor para sus accionistas. La ratio de retorno sobre el capital (ROE) es un índice que mide el beneficio que obtiene una empresa con relación a recursos propios sin tener en cuenta los recursos de terceros El ROE es una medida que muestra la ganancia que obtienen los accionistas por el capital que invirtieron en la empresa. Objetivo: Determinar la rentabilidad financiera del servicio de pruebas de laboratorio clínico en usuarios con riesgo cardiovascular de la IPS privada de Barranquilla en el año 2023. Metodología: estudio cuantitativo, descriptivo, retrospectivo y transversal. La población y la muestra estuvo representada por 21.630 usuarios con riesgo cardiovascular que fueron atendidos en el servicio de laboratorio clínico de la IPS privada de Barranquilla en el año 2023. El análisis estadístico se realizó en frecuencia y porcentajes. Resultados: muestran que las pruebas más utilizadas son la hemoglobina glicosilada y la glucosa en suero, representando el 12% de las frecuencias mensuales. En términos de ingresos, la microalbuminuria semiautomatizada y la hemoglobina glicosilada generan los mayores valores de venta anual, con $527,455,515 y $329,047,093 respectivamente. Conclusión Al evaluar la rentabilidad financiera del servicio de pruebas de laboratorio clínico en usuarios con riesgo cardiovascular de la IPS privada de Barranquilla se identificaron 11 pruebas esenciales. Se destacaron pruebas como Hemoglobina Glicosilada y Glucosa en Suero por su alta demanda. Además, se observó una diversidad en los costos asociados a cada prueba, con el Hemograma IV Automatizado mostrando la rentabilidad más alta.
Introduction: profitability allows you to evaluate your ability to generate value for your shareholders. The return on equity ratio (ROE) is an index that measures the profit that a company obtains in relation to its own resources without taking into account the resources of third parties. The ROE is a measure that shows the profit that shareholders obtain from the capital. who invested in the company. Objective: Determine the financial profitability of the clinical laboratory testing service in users with cardiovascular risk of the private IPS of Barranquilla in the year 2023. Methodology: quantitative, descriptive, retrospective and cross-sectional study. The population and sample were represented by 21,630 users with cardiovascular risk who were treated in the clinical laboratory service of the private IPS of Barranquilla in 2023. The statistical analysis was carried out in frequency and percentages. Results: show that the most used tests are glycosylated hemoglobin and serum glucose, representing 12% of monthly frequencies. In terms of revenue, semi-automated microalbuminuria and glycosylated hemoglobin generate the highest annual sales values, with $527,455,515 and $329,047,093 respectively. Conclusion When evaluating the financial profitability of the clinical laboratory testing service in users with cardiovascular risk of the private IPS of Barranquilla, 11 essential tests were identified. Tests such as Glycosylated Hemoglobin and Serum Glucose were highlighted due to their high demand. In addition, a diversity was observed in the costs associated with each test, with the Automated Hemogram IV showing the highest cost-effectiveness.
Introduction: profitability allows you to evaluate your ability to generate value for your shareholders. The return on equity ratio (ROE) is an index that measures the profit that a company obtains in relation to its own resources without taking into account the resources of third parties. The ROE is a measure that shows the profit that shareholders obtain from the capital. who invested in the company. Objective: Determine the financial profitability of the clinical laboratory testing service in users with cardiovascular risk of the private IPS of Barranquilla in the year 2023. Methodology: quantitative, descriptive, retrospective and cross-sectional study. The population and sample were represented by 21,630 users with cardiovascular risk who were treated in the clinical laboratory service of the private IPS of Barranquilla in 2023. The statistical analysis was carried out in frequency and percentages. Results: show that the most used tests are glycosylated hemoglobin and serum glucose, representing 12% of monthly frequencies. In terms of revenue, semi-automated microalbuminuria and glycosylated hemoglobin generate the highest annual sales values, with $527,455,515 and $329,047,093 respectively. Conclusion When evaluating the financial profitability of the clinical laboratory testing service in users with cardiovascular risk of the private IPS of Barranquilla, 11 essential tests were identified. Tests such as Glycosylated Hemoglobin and Serum Glucose were highlighted due to their high demand. In addition, a diversity was observed in the costs associated with each test, with the Automated Hemogram IV showing the highest cost-effectiveness.
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Tarifas, Rentabilidad, Laboratorio clínico, Auditoria, Riesgo cardiovascular
