Costo de sustitución de la válvula mitral por prótesis mecánica en el cardiocentro “Ernesto Che Guevara”.
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Fecha
2019-06-25
Autores
Benitez Jorge, Miguel Eduardo
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Universidad Central "Marta Abreu" de las Villas
Resumen
El objetivo del Trabajo de Diploma es determinar el costo de la sustitución mecánica de la válvula Mitral en el Hospital Cardiocentro de Santa Clara Ernesto Che Guevara. Se muestra un análisis de la literatura especializada y otras fuentes, con vistas a precisar los principales aspectos conceptuales involucrados en la investigación. La revisión realizada se estructura de forma tal que permite el análisis del estado del arte y de la práctica en la temática objeto de estudio. Se hace énfasis en los sistemas de costos, fundamentalmente: sistema de costo por órdenes y costeo basado en las actividades, costeo por áreas de responsabilidad, especialidades y pacientes. Se diseña el procedimiento para el cálculo del costo de la sustitución mecánica de la válvula Mitral en paciente hospitalizado en Hospital Cardiocentro Ernesto Che Guevara de Santa Clara a partir del análisis del estudio bibliográfico que se realiza en el capítulo I, de la caracterización del sistema hospitalario y de la situación actual de la Contabilidad de Costo y su utilización como herramienta para la gerencia. Los objetivos propuestos son: caracterizar el hospital, proceso de determinación de los costos en las instituciones de salud, predeterminación del costo y por último el cálculo del costo por enfermedades y pacientes. El sistema de costo por patología en pacientes hospitalizados permite la expresión monetaria de los resultados de la gestión o servicios prestados.
The objective of this Diploma Work is to determine the cost of Mechanical Replacement of the Mitral Valve in the Cardiocentro Ernesto Che Guevara Hospital in Santa Clara. An analysis of the specialized literature and other sources are shown, in order to specify the main conceptual aspects involved in this research. The review carried out is structured in such a way that it allows the analysis of the state of the art and of the practice in the subject matter in study. Cost systems are placed on top: cost system by order and costing based on activities, costing by responsibilities areas, specialties and patients. The procedure for the calculation of the Mechanical Substitution Cost of the Mitral Valve in a hospitalized patient at the Ernesto Che Guevara Cardiocentro Hospital in Santa Clara is designed based on the analysis of the bibliographic study carried out in Chapter I of the characterization of the hospital system and the current situation of Cost Accounting and its use as a tool for management. The objectives are: Characterize the Hospital, Process of determination of the costs in the health institutions, predetermination of the cost and finally the calculation of the cost for diseases and patients. The system of cost by pathology in hospitalized patients allows the monetary expression of the results of the management or services rendered.
The objective of this Diploma Work is to determine the cost of Mechanical Replacement of the Mitral Valve in the Cardiocentro Ernesto Che Guevara Hospital in Santa Clara. An analysis of the specialized literature and other sources are shown, in order to specify the main conceptual aspects involved in this research. The review carried out is structured in such a way that it allows the analysis of the state of the art and of the practice in the subject matter in study. Cost systems are placed on top: cost system by order and costing based on activities, costing by responsibilities areas, specialties and patients. The procedure for the calculation of the Mechanical Substitution Cost of the Mitral Valve in a hospitalized patient at the Ernesto Che Guevara Cardiocentro Hospital in Santa Clara is designed based on the analysis of the bibliographic study carried out in Chapter I of the characterization of the hospital system and the current situation of Cost Accounting and its use as a tool for management. The objectives are: Characterize the Hospital, Process of determination of the costs in the health institutions, predetermination of the cost and finally the calculation of the cost for diseases and patients. The system of cost by pathology in hospitalized patients allows the monetary expression of the results of the management or services rendered.
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Sistemas de Costos, Cálculo del Costo, Contabilidad de Costo