Factores financieros y no financieros de la sostenibilidad de la E.S.E. Hospital Niño Jesús en el periodo 2017-2021
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Fecha
2022
Autores
Burgos Sierra, Rosa Elena
Castañez, Nadis
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
La sostenibilidad es fundamental en todas las instituciones, representa la capacidad para gestionar sus recursos a largo plazo. En este trabajo se evaluaron los factores asociados a la sostenibilidad financiera y no financiera de la ESE Hospital Niño Jesús en el periodo 2017 a 2021. Es un estudio mixto con nivel descriptivo y exploratorio secuencial, se utilizan datos cuantitativos y cualitativos para la determinación de la sostenibilidad de la institución. El proceso de recolección de información fue mediante revisión bibliográfica, relacionada con los informes de gestión financiera, gestión ambiental y social. La población de estudio fue la ESE Hospital Niño Jesús, que es uno de los centros hospitalarios del sector público de la salud del departamento del Atlántico, Colombia. Esta entidad ha tenido un largo camino, entre los años 2004-2005 estuvo a punto de ser liquidada por el Ministerio de Protección Social, luego pasó a ser una institución reconocida por su viabilidad en el 2008, y entre el 2017 al 2021 ha presentado resultados negativos relacionados con la sostenibilidad. Los factores financieros que se revisaron fueron Liquidez, Rentabilidad, Endeudamiento, los cuales demostraron baja rentabilidad, incapacidad para cumplir con obligaciones a corto y largo plazo, los factores no financieros se relacionan con el medio ambiente y lo social, resaltando el de gestión, dirección y gerencia que presenta un riesgo de moderado a Alto. Se concluye que el Hospital presentó insostenibilidad financiera, haciendo poco viable su futuro próximo.
Sustainability is fundamental in all institutions; it represents the ability to manage their resources in the long term. In this work, the factors associated with the financial and non-financial sustainability of the ESE Hospital Niño Jesús were evaluated in the period 2017 to 2021. It is a mixed study with descriptive and exploratory sequential level, quantitative and qualitative data are used to determine the sustainability of the institution. The process of gathering information was through bibliographic review, related to financial management reports, environmental and social management. The study population was the ESE Hospital Niño Jesús, which is one of the hospitals in the public health sector in the department of Atlántico, Colombia. This entity has had a long way, between the years 2004-2005 was about to be liquidated by the Ministry of Social Protection, then became an institution recognized for its viability in 2008, and between 2017 and 2021 has presented negative results related to sustainability. The financial factors that were reviewed were Liquidity, Profitability, Indebtedness, which demonstrated low profitability, inability to meet short-term and long-term obligations, non-financial factors are related to the environment and the social, highlighting the management, direction and management that presents a risk from moderate to high. It is concluded that the Hospital presented financial unsustainability, making its near future impractical.
Sustainability is fundamental in all institutions; it represents the ability to manage their resources in the long term. In this work, the factors associated with the financial and non-financial sustainability of the ESE Hospital Niño Jesús were evaluated in the period 2017 to 2021. It is a mixed study with descriptive and exploratory sequential level, quantitative and qualitative data are used to determine the sustainability of the institution. The process of gathering information was through bibliographic review, related to financial management reports, environmental and social management. The study population was the ESE Hospital Niño Jesús, which is one of the hospitals in the public health sector in the department of Atlántico, Colombia. This entity has had a long way, between the years 2004-2005 was about to be liquidated by the Ministry of Social Protection, then became an institution recognized for its viability in 2008, and between 2017 and 2021 has presented negative results related to sustainability. The financial factors that were reviewed were Liquidity, Profitability, Indebtedness, which demonstrated low profitability, inability to meet short-term and long-term obligations, non-financial factors are related to the environment and the social, highlighting the management, direction and management that presents a risk from moderate to high. It is concluded that the Hospital presented financial unsustainability, making its near future impractical.
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Palabras clave
Sostenibilidad, Factores determinantes, Indicadores financieros, Indicadores no financieros, Institución de salud, Sustainability, Determinants, Financial indicators, Non-financial indicators, Health institution
