Descripción del título
Activity based costing for ...
This study has the following purposes: (i) to analyze the importance of characterizing and quantifying the production costs of an Intensive Care Unit (ICU) of a Public Hospital in Chile, with the goal of helping to reduce the debts that every fiscal year they have because of the decreasing in their general incomes which they receive from the state insurer system and the private insurance companies. This happens due to the insurers do not pay the total and real cost of the services. (ii) to develop a set of proposals and recommendations in order to determine the real flows of income and costs in an Intensive Care Unit so that they allow to evaluate the financial sustainability. Particularly the determination of costs of the services that ICU provide is rather complex due to a not insignificant proportion of costs they have, are overhead costs of shared resources. As a result it is necessary a suitable methodology in order to allocate costs equitably to the centers and activities in this health organizations. This study suggest or recommend the need of implementing a suitable analytical and management accounting system in the health centers that allow in a transparent manner to determine their financial sustainability. It is proposed an original approach for calculating health care costs and management in the health centers. The approach is novel and its foundation developed in this job is substantial in order to advance towards new ways to understand the health care costs and the form of financing and sustainability
Analítica
analitica Rebiun33838153 https://catalogo.rebiun.org/rebiun/record/Rebiun33838153 230421s2019 xx o 000 0 eng d https://dialnet.unirioja.es/servlet/oaiart?codigo=7458268 (Revista) ISSN 1646-6896 S9M oai:dialnet.unirioja.es:ART0001393614 https://dialnet.unirioja.es/oai/OAIHandler 17 DGCNT S9M S9M dc Activity based costing for an intensive care unit (icu) in Chile as a management tool and financial analysis electronic resource] 2019 application/pdf Open access content. Open access content star This study has the following purposes: (i) to analyze the importance of characterizing and quantifying the production costs of an Intensive Care Unit (ICU) of a Public Hospital in Chile, with the goal of helping to reduce the debts that every fiscal year they have because of the decreasing in their general incomes which they receive from the state insurer system and the private insurance companies. This happens due to the insurers do not pay the total and real cost of the services. (ii) to develop a set of proposals and recommendations in order to determine the real flows of income and costs in an Intensive Care Unit so that they allow to evaluate the financial sustainability. Particularly the determination of costs of the services that ICU provide is rather complex due to a not insignificant proportion of costs they have, are overhead costs of shared resources. As a result it is necessary a suitable methodology in order to allocate costs equitably to the centers and activities in this health organizations. This study suggest or recommend the need of implementing a suitable analytical and management accounting system in the health centers that allow in a transparent manner to determine their financial sustainability. It is proposed an original approach for calculating health care costs and management in the health centers. The approach is novel and its foundation developed in this job is substantial in order to advance towards new ways to understand the health care costs and the form of financing and sustainability LICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI English text (article) Reveco Sepúlveda, Roberto. cre Gutiérrez Ponce, Herenia. cre Merino Osorio, Catalina. cre Marmolejo, Jose Ignacio. cre Revista Digital del Instituto Internacional de Costos, ISSN 1646-6896, Nº. 15, 2019 (Ejemplar dedicado a: I Congreso Chileno de Costos 2019), pags. 59-76 Revista Digital del Instituto Internacional de Costos, ISSN 1646-6896, Nº. 15, 2019 (Ejemplar dedicado a: I Congreso Chileno de Costos 2019), pags. 59-76 Revista Digital del Instituto Internacional de Costos, ISSN 1646-6896, Nº. 15, 2019 (Ejemplar dedicado a: I Congreso Chileno de Costos 2019), pags. 59-76