Evaluación al proceso de recuperación de costos de la red pública de salud del hospital pediátrico Alfonso Villagómez Román de la ciudad de Riobamba, provincia de Chimborazo, período 2019

Abstract

The evaluation of the cost recovery process of the Public Health Network, of the Alfonso Villagómez Román Paediatric Hospital of Riobamba city, Chimborazo province, during 2019, is a study which aims to measure the efficiency and effectiveness in the management of the process, contributing to decision making in the institution. This degree work was conducted by using techniques such as: observation, which was useful to determine the cost recovery process of the Public Health Network, and the survey carried out to the personnel of the financial area to collect relevant data arising from the process. In addition to this, the COSO III method was used to develop the questionnaires distributed according 5 components and 17 principles. The questionaries were used to analyse the percentage of risk and reliability with their respective lightning. Finally, management indicators were applied, which made possible to identify shortcomings in the cost recovery process. The main findings were amounts pending collection by the institutions of the Public Health Network, and lack of appropriate monitoring, it is not verified that the documents belonging to each file of the process are duly justified, there is a low level of efficiency since it is invested more time in the accomplishment of the payroll than the programmed one, and there is a lack of training to the personnel. It is concluded that these findings are the reason why the values payrolling in the process contradict, preventing the entity from having the economic stability necessary to meet its needs. It is suggested to consider the recommendations detailed in the final evaluation report as a useful basis for decision-making and determine solutions to problems.