Costos de procesos hospitalarios en la rentabilidad del Hospital Humanitario San José, cantón Azogues provincia del Cañar, año 2024.

Abstract

This research work, titled “Costs of hospital processes in the profitability of the Humanitarian Hospital San José, Azogues canton, Cañar province, year 2024”, studies the relationship between cost management and the hospital’s profitability, since every resource used in health services has a value that is part of the daily operation. The study begins from the lack of a formal process costing system, a situation that does not allow a clear understanding of how much each service costs or an organized review of how materials, staff, and other resources are used. To carry out the research, a mixed approach was used, applying descriptive and analytical methods, surveys to 15 staff members, interviews with the financial area, and a review of accounting and operational records. The results showed that most of the staff relate a cost system to better institutional organization, while the document review showed that accounting information is recorded in a general way, without a clear separation between direct and indirect costs, and without a more organized structure between records. It also reviews how this information is linked to the control of each service provided.