Descripción

San Juan Bautista E.S.E. Hospital Center of Taminango urgently needs to recover the investment of resources, establish efficient, effective and timely improvement mechanisms that make it an efficient and competent health institution, given that there is a great problem in the collection of services provided and paid services, generated by a high percentage of glosses, discounts, non-punctual payments by the Entities Administrators of Benefit Plans and recoveries, which decreases its cash flow. Therefore, it is important to identify the causes and financial effects generated by not having a recovery model for glosses.The research problem is summarized in the following question: What are the causes that generate discounts and glosses and its financial effects due to the provision of services at the San Juan Bautista Hospital Center? For this purpose, it was proposed as a general objective, to determine those causes that generate discounts and glosses in billing for the provision of services and their financial effects during the period from 2016 to the first half of 2018.The theoretical model proposed is associated with the knowledge, attitude and practice of internal staff working in all areas of the Hospital Center, compared to the glosses and discounts that are made for not complying with the norm established for this purpose.The work allows us to conclude that, although the entity was not at fiscal and financial risk during the period under review, it is important to clarify that there are internal shortcomings that must be modified. For this, a continuous improvement plan is necessary, in order to make immediate corrections to the financial and assistance processes and procedures.