Procedimiento para el cálculo del costo por pacientes con la patología endocarditis en el cardiocentro de Villa Clara.
Fecha
2019-06-25
Autores
Mesa Sánchez, Rosana
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Editor
Universidad Central "Marta Abreu" de las Villas. Facultad de Ciencias Económicas. Departamento de Contabilidad y Finanzas
Resumen
El objetivo general de la investigación consistió en validar un procedimiento para el cálculo del costo por pacientes en la patología Endocarditis en el Cardiocentro de Villa Clara que contribuya a la gestión del costo, el mismo se sustenta en el análisis de fundamentos teóricos y metodológicos para la determinación del costo, el estudio de la regularidad en las principales investigaciones al respecto, el diagnóstico del proceso para el cálculo del costo en los Cardiocentros del país y su contribución a la gestión, así como el criterio de expertos en cuanto a la información que se precisa, procesa, genera y las premisas que garantizan su implementación. El aporte científico se concretó en la propuesta de un procedimiento que permite el estudio del objeto de costeo, su predeterminación, cálculo, análisis y evaluación en el Cardiocentro en la patología Endocarditis como contribución a la gestión del costo. Para el desarrollo de la investigación se emplearon métodos teóricos como análisis y síntesis, inducción y deducción e histórico–lógico que junto al análisis documental, la observación directa, discusión grupal, entrevistas y el procesamiento de la información como métodos empíricos permitieron la obtención de los elementos que contribuyeron a la gestión del costo hospitalario en los centros de tercer nivel.
The general objective of the research was to validate a procedure for the calculation of the cost by patients in the pathology Endocarditis in the Cardiocentro of Villa Clara that contributes to cost management, it is based on the analysis of theoretical and methodological foundations for the determination of cost, the study of regularity in the main investigations in this regard, the diagnosis of the process for calculating the cost in the Cardiocentros of the country and its contribution to the management, as well as the criterion of experts regarding the information that precise, process, generate and the premises that guarantee its implementation. The scientific contribution was specified in the proposal of a procedure that allows the study of the costing object, its predetermination, calculation, analysis and evaluation in the Cardiocentro in Endocarditis pathology as a contribution to cost management. For the development of the research, theoretical methods were used, such as analysis and synthesis, induction and deduction, and historical-logical, which together with the documentary analysis, direct observation, group discussion, interviews and the processing of information as empirical methods allowed obtaining the elements that contributed to the management of hospital costs in third-level centers.
The general objective of the research was to validate a procedure for the calculation of the cost by patients in the pathology Endocarditis in the Cardiocentro of Villa Clara that contributes to cost management, it is based on the analysis of theoretical and methodological foundations for the determination of cost, the study of regularity in the main investigations in this regard, the diagnosis of the process for calculating the cost in the Cardiocentros of the country and its contribution to the management, as well as the criterion of experts regarding the information that precise, process, generate and the premises that guarantee its implementation. The scientific contribution was specified in the proposal of a procedure that allows the study of the costing object, its predetermination, calculation, analysis and evaluation in the Cardiocentro in Endocarditis pathology as a contribution to cost management. For the development of the research, theoretical methods were used, such as analysis and synthesis, induction and deduction, and historical-logical, which together with the documentary analysis, direct observation, group discussion, interviews and the processing of information as empirical methods allowed obtaining the elements that contributed to the management of hospital costs in third-level centers.
Descripción
Palabras clave
Cálculo de Costo, Sistema Hospitalario, Cardiocentro “Ernesto Che Guevara”