Revisión literaria sobre el análisis de la gestión financiera en el sistema de salud colombiano, 2023
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Fecha
2024
Autores
Villa Payares, Angie Carolina
Zarate Sanjuan, Jesús Ignacio
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Ediciones Universidad Simón Bolívar
Facultad Administración y Negocios
Facultad Administración y Negocios
Resumen
El concepto de sistemas de salud abarca todas las organizaciones, las instituciones y los recursos dedicados a producir acciones de salud. Se entiende por acción de salud toda actividad, en el ámbito ya sea de la salud personal, de los servicios de salud pública o de iniciativas intersectoriales, cuyo principal objetivo consista en mejorar la salud (1). Un aspecto importante dentro de los sistemas de salud es la financiación de estos, esta podría definirse como la función que se centra en la movilización, la acumulación y la asignación de recursos para cubrir las necesidades de la salud de la población, ya sea individual o colectivamente (2). Dichos sistemas deben ser diseñados específicamente para proporcionar el acceso universal de los servicios de salud necesarios a la población (incluyendo la promoción y prevención de enfermedades, tratamiento, rehabilitación y cuidados paliativos) que sean de calidad suficiente para que sean eficaces; y para garantizar que el acceso a estos servicios no exponga al usuario a dificultades financieras (2). Los sistemas de salud a nivel mundial están diseñados para adaptarse a las necesidades sociodemográficas de cada territorio. En Colombia el sistema de salud enfrenta múltiples desafíos, entre los que se incluyen la cobertura universal, la calidad del servicio, la eficiencia en el uso de recursos y la sostenibilidad financiera. En este contexto, el análisis de la gestión financiera se convierte en una herramienta esencial para garantizar la operatividad y la efectividad del sistema de salud. El análisis de la gestión financiera es fundamental para la sostenibilidad y eficiencia del sistema de salud colombiano (3). A través de este análisis, se pueden identificar y mitigar riesgos financieros, mejorar la calidad y la cobertura de los servicios, y asegurar una utilización óptima de los recursos disponibles. Por lo tanto, es una herramienta indispensable para la administración efectiva y la mejora continua del sistema de salud en Colombia. (4)
The concept of health systems encompasses all organizations, institutions, and resources dedicated to producing health actions. Health action is understood as any activity, in the field of personal health, public health services or intersectoral initiatives, whose main objective is to improve health(1). An important aspect within health systems is their financing, which could be defined as the function that focuses on the mobilization, accumulation and allocation of resources to cover the health needs of the population, either ABSTRACT The concept of health systems encompasses all organizations, institutions, and resources dedicated to producing health actions. Health action is understood as any activity, in the field of personal health, public health services or intersectoral initiatives, whose main objective is to improve health(1). An important aspect within health systems is their financing, which could be defined as the function that focuses on the mobilization, accumulation and allocation of resources to cover the health needs of the population, either individually or collectively(2). Health systems worldwide are designed to adapt to the socio-demographic needs of each territory. In Colombia, the health system faces multiple challenges, including universal coverage, quality of service, efficiency in the use of resources, and financial sustainability. In this context, the analysis of financial management becomes an essential tool to guarantee the operability and effectiveness of the health system. The analysis of financial management is essential for the sustainability and efficiency of the Colombian health system(3). Through this analysis, financial risks can be identified and mitigated, the quality and coverage of services can be improved, and the optimal use of available resources can be ensured. Therefore, it is an indispensable tool for the effective administration and continuous improvement of the health system in Colombia. (4)
The concept of health systems encompasses all organizations, institutions, and resources dedicated to producing health actions. Health action is understood as any activity, in the field of personal health, public health services or intersectoral initiatives, whose main objective is to improve health(1). An important aspect within health systems is their financing, which could be defined as the function that focuses on the mobilization, accumulation and allocation of resources to cover the health needs of the population, either ABSTRACT The concept of health systems encompasses all organizations, institutions, and resources dedicated to producing health actions. Health action is understood as any activity, in the field of personal health, public health services or intersectoral initiatives, whose main objective is to improve health(1). An important aspect within health systems is their financing, which could be defined as the function that focuses on the mobilization, accumulation and allocation of resources to cover the health needs of the population, either individually or collectively(2). Health systems worldwide are designed to adapt to the socio-demographic needs of each territory. In Colombia, the health system faces multiple challenges, including universal coverage, quality of service, efficiency in the use of resources, and financial sustainability. In this context, the analysis of financial management becomes an essential tool to guarantee the operability and effectiveness of the health system. The analysis of financial management is essential for the sustainability and efficiency of the Colombian health system(3). Through this analysis, financial risks can be identified and mitigated, the quality and coverage of services can be improved, and the optimal use of available resources can be ensured. Therefore, it is an indispensable tool for the effective administration and continuous improvement of the health system in Colombia. (4)
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Palabras clave
Revisión literaria, Gestión financiera, Sistema de Salud