Evaluación del riesgo de liquidez y gestión, de tres instituciones prestadoras de servicios de salud, categoría C1 en Barranquilla-Atlántico, 2023
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Fecha
2024
Autores
Casadiego Santiago, Geniffer Paola De Jesús
Hernández Cochero, Samara Estela
Vega Ortiz, Melissa Ester
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Ediciones Universidad Simón Bolívar
Facultad de Administración y Negocios
Facultad de Administración y Negocios
Resumen
El riesgo de liquidez se configura como una amenaza latente para las IPS, especialmente para aquellas que operan en entornos competitivos y con márgenes de ganancia estrechos. La incapacidad para cumplir con las obligaciones de pago a corto plazo puede generar consecuencias nefastas, como la suspensión de servicios, el deterioro de la imagen institucional e incluso la insolvencia. En el caso de las IPS Categoría C1 de Barranquilla, la situación se torna aún más compleja debido a diversos factores, como la alta dependencia de las transferencias del Estado, la competencia con otras instituciones y las limitaciones en la captación de recursos propios. Es por ello que resulta crucial realizar un análisis profundo del riesgo de liquidez y la gestión financiera de estas IPS, con el objetivo de identificar las áreas de mejora y proponer estrategias que permitan garantizar su sostenibilidad financiera a largo plazo. Metodología: La presente monografía es de carácter investigativo debido a su naturaleza dinámica. Al tener un enfoque en el sector salud se encuentra sujeta a cambios normativos, económicos y de factores externos. Además, se ha evidenciado una escasa investigación previa frente a la importancia de la evaluación del riesgo de liquidez y la medición de su impacto dentro la gestión financiera. Utiliza una metodología cualitativa, empleando técnicas de recolección de datos como entrevistas, revisión de registros existentes y cálculo de indicadores. Resultados: Las tres instituciones prestan servicios de bajo, mediano y alto nivel de complejidad habilitados bajo la resolución 3100 del 2019 con registro activo en la plataforma de registro especial de prestadores de servicios de salud REPS durante el año 2023. Liquidez: La ratio corriente (activo corriente/pasivo corriente) nos indica la capacidad de la clínica para pagar sus obligaciones a corto plazo. En este caso, Solvencia: El endeudamiento (pasivo total/activo total) muestra la proporción de financiamiento externo. Conclusiones permitir una apreciación global de los resultados del trabajo, permitiendo Informar si la hipótesis puede ser aceptada o rechazada., busca afirmar si se cumple el objetivo previsto, por otra parte, exponer los nuevos conocimientos logrados o lo que se demuestra con los resultados obtenidos., busca señalar los alcances y aplicaciones prácticas o teóricas de los conocimientos logrados y Nos plantear algo no analizado en el trabajo.
Liquidity risk is a latent threat to IPS, especially for those operating in competitive environments and with narrow profit margins. The inability to meet short-term payment obligations can lead to dire consequences, such as the suspension of services, the deterioration of the institutional image and even insolvency. In the case of the IPS Category C1 in Barranquilla, the situation becomes even more complex due to various factors, such as the high dependence on State transfers, competition with other institutions and limitations in attracting own resources. That is why it is crucial to carry out an in-depth analysis of the liquidity risk and financial management of these IPS, with the aim of identifying areas for improvement and proposing strategies to ensure their long-term financial sustainability. Methodology: This monograph is of a research nature due to its dynamic nature. As it focuses on the health sector, it is subject to regulatory, economic, and external factor changes. In addition, there has been little previous research on the importance of assessing liquidity risk and measuring its impact on financial management. It uses a qualitative methodology, employing data collection techniques such as interviews, review of existing records and calculation of indicators. Results: The three institutions provide low, medium and high level of complexity services enabled under resolution 3100 of 2019 with active registration in the special registration platform for health service providers REPS during the year 2023. Liquidity: The current ratio (current assets/current liabilities) indicates the ability of the clinic to pay its short-term obligations. In this case, Solvency: Indebtedness (total liabilities/total assets) shows the ratio of external financing Conclusions allow a global appreciation of the results of the work, allowing to inform if the hypothesis can be accepted or rejected., seeks to affirm if the intended objective is met, on the other hand, to expose the new knowledge achieved or what is demonstrated with the results obtained., seeks to point out the scope and practical or theoretical applications of the knowledge achieved and We propose something not analyzed in the work.
Liquidity risk is a latent threat to IPS, especially for those operating in competitive environments and with narrow profit margins. The inability to meet short-term payment obligations can lead to dire consequences, such as the suspension of services, the deterioration of the institutional image and even insolvency. In the case of the IPS Category C1 in Barranquilla, the situation becomes even more complex due to various factors, such as the high dependence on State transfers, competition with other institutions and limitations in attracting own resources. That is why it is crucial to carry out an in-depth analysis of the liquidity risk and financial management of these IPS, with the aim of identifying areas for improvement and proposing strategies to ensure their long-term financial sustainability. Methodology: This monograph is of a research nature due to its dynamic nature. As it focuses on the health sector, it is subject to regulatory, economic, and external factor changes. In addition, there has been little previous research on the importance of assessing liquidity risk and measuring its impact on financial management. It uses a qualitative methodology, employing data collection techniques such as interviews, review of existing records and calculation of indicators. Results: The three institutions provide low, medium and high level of complexity services enabled under resolution 3100 of 2019 with active registration in the special registration platform for health service providers REPS during the year 2023. Liquidity: The current ratio (current assets/current liabilities) indicates the ability of the clinic to pay its short-term obligations. In this case, Solvency: Indebtedness (total liabilities/total assets) shows the ratio of external financing Conclusions allow a global appreciation of the results of the work, allowing to inform if the hypothesis can be accepted or rejected., seeks to affirm if the intended objective is met, on the other hand, to expose the new knowledge achieved or what is demonstrated with the results obtained., seeks to point out the scope and practical or theoretical applications of the knowledge achieved and We propose something not analyzed in the work.
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Evaluación, Riesgo, Liquidez, Gestión, , Instituciones prestadoras de servicios de salud