Estructura de costos para los procesos quirúrgicos del Hospital de Especialidades San Juan HOSPIESAJ S.A., del cantón Riobamba, provincia Chimborazo, período 2016

Abstract

The present research was aimed to developing a cost structure for surgical procedures specialist Hospital San Juan (Hospiesaj) A.S., the canton Riobamba, Chimborazo province, 2016 period, to obtain the correct definition of the price of surgical services. This study raises a cost structure focused on determining the price of the surgeries, which was determined that the most common surgeries performed at Hospiesaj are Natural Birth, Cesarean, Prosthesis Total Knee, Prosthesis Total Hip. It has determined that prices charged are not updated and therefore are not real prices, the methods used were: inductive, deductive and analytical, thus has developed different concepts and principles applied to the proposal by a general diagnosis of the Hospital to get the result of the costs of different surgeries being performed. Could define the variable cost, the fixed cost of the surgeries that helped define the current market of private health, with a price analysis of different private clinics and hospitals of the city determining have the actual price and competitive prices within the market. It is recommended to continue to research, apply and give control to the costs of surgeries, in order to reduce costs and achieve competitive prices on the market of private health, inside and outside the city.