Modelo de costos para la unidad funcional de cirugía especialidad de ginecología y obstetricia institución prestadora de salud (IPS) pública de Palmira (V)

Abstract

In the present work, a cost model will be developed in the area of surgery. It is a hybrid model that frames several cost methodologies, including activity-based costing (ABC), basic or fixed standard costing, and direct costing, taking into account productivity and being a necessary input to guide the organization in contracting agreements.