Estudio Financiero en una unidad funcional para una entidad prestadora en servicios en salud en Duitama-Boyacá

Abstract

Health is a fundamental right, which includes timely and quality access. The right to health includes timely, affordable and acceptable access to services. This article analyzes Law 100 of 1993, which dictates general provisions on the regulation and standards with respect to social security. Therefore, what is intended is to carry out a financial study (liquidity and indebtedness) to maximize financial resources. This is carried out in an entity that provides its health services in the municipality of Duitama, department of Boyacá, where the diagnostic support unit is identified and characterized, through the analysis of comparative financial statements from one year to another. The application of financial indicators is also taken into account, which make it possible to identify problems in terms of inventory management, portfolio policies, and gloss management.