La contabilidad en las entidades del sector salud
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Fecha
2009
Autores
Saade Lara, Diego
Álvarez Realez, Ninoska
Querales Fiorillo, Aris
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
En Colombia, en materia de prestación de servicios de salud se pasó del modelo de un servicio público subsidiado por el estado a ser un servicio en el cual se le exige los hospitales y clínicas autofinanciación y autosostenibilidad; la salud pasó de ser un mercado de pocos competidores y clientes cautivos, a un mercado de operadores privados y clientes abiertos; pasó de ser un mercado incompetente, ineficiente, de baja calidad y poco rentable a un mercado competitivo y con la necesidad de ser rentable para que sea viable. El panorama al cual se enfrentan las empresas del sector hoy es radicalmente diferente: las entidades que no logran un nivel aceptable de eficiencia no podrán subsistir; la competencia en tarifas y calidad se hace insostenible principalmente para los hospitales públicos que no estaban preparados para este cambio de esquema; ya no existen subsidios que los puedan salvar lo que genera iliquidez, insolvencia. Pretendemos pues acercarnos a la respuesta de la siguiente pregunta: ¿Cuáles han sido las medidas y estrategias adoptadas por las entidades de salud pública y privada (EPS Y ESE)) para implementar el sistema de contabilidad?
In Colombia, the provision of services health rose from a public service model subsidized by the state to be a service in which required self-financing hospitals and clinics and self-sustainability, health went from a market few competitors and captive customers, a market private operators and customers open, went from being a market incompetent, inefficient, low quality and little profitable in a competitive market and the need to be profitable to be viable. The picture which is facing businesses today is radically different: the entities that fail to reach an acceptable level efficiency can stand, competition in rates and quality is largely unsustainable for public hospitals were not prepared for this schema change, no longer exist subsidies the bridge which leads to illiquidity, insolvency. We intend to approach the response for the question: What are the measures and strategies adopted by public health agencies and private (EPS AND ESE)) to implement the system accounting?
In Colombia, the provision of services health rose from a public service model subsidized by the state to be a service in which required self-financing hospitals and clinics and self-sustainability, health went from a market few competitors and captive customers, a market private operators and customers open, went from being a market incompetent, inefficient, low quality and little profitable in a competitive market and the need to be profitable to be viable. The picture which is facing businesses today is radically different: the entities that fail to reach an acceptable level efficiency can stand, competition in rates and quality is largely unsustainable for public hospitals were not prepared for this schema change, no longer exist subsidies the bridge which leads to illiquidity, insolvency. We intend to approach the response for the question: What are the measures and strategies adopted by public health agencies and private (EPS AND ESE)) to implement the system accounting?
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Fidedigna, Propender, Periocidad, Conexo
