Márgenes de utilidad de las entidades promotoras de salud en colombia
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Prada B., Luis M.
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2001
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En este artículo el autor propone una metodología para determinar el margen de utilidad que requieren las Entidades Promotoras de Salud, EPS, a fin de garantizar la calidad y racionalidad de los servicios de salud prestados a sus afiliados. Para ello, el texto destaca los principales rubros que componen el estado de resultados de una EPS y analiza la evolución de los ingresos, costos, gastos y resultados de las EPS públicas y privadas para el periodo 1997-2000. Además, establece el periodo de cobro y pago de dichas entidades y resalta la necesidad de agilizar el flujo de recursos hacia las instituciones prestadoras de servicios de salud. IPS, requisito indispensable para garantizar la prestación del servicio de salud y la estabilidad de la red hospitalaria.
In this article the author proposes a methodology to determine the utility margin required by the Health Promotion Organizations, HPO, in order to guarantee the quality and rationality of health services provided to their affiliates. To that effect, the text emphasizes the main headings that compose the earnings statement of a HPO and analyzes the evolution of the income, costs, expenses and results of the public and private HPO for the period of 1997-2000. In addition, it establishes the period of collection and payment of these organizations and emphasizes the necessity to hasten the flow of resources towards the Health Promotion Institutions, HPI, in brief: healthcare providers. This is an indispensable requirement to guarantee the healthcare service and the stability of the network of hospitals.
In this article the author proposes a methodology to determine the utility margin required by the Health Promotion Organizations, HPO, in order to guarantee the quality and rationality of health services provided to their affiliates. To that effect, the text emphasizes the main headings that compose the earnings statement of a HPO and analyzes the evolution of the income, costs, expenses and results of the public and private HPO for the period of 1997-2000. In addition, it establishes the period of collection and payment of these organizations and emphasizes the necessity to hasten the flow of resources towards the Health Promotion Institutions, HPI, in brief: healthcare providers. This is an indispensable requirement to guarantee the healthcare service and the stability of the network of hospitals.
Abstract
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Administración ; Contaduría ; Ciencias Sociales ; Promotional Organizations of Health ; Margin of Utility ; General System of Health ; Results of The Health Promoters ; Financial Analysis of The Health Promoters ; Administración ; Contaduría ; Ciencias Sociales ; Entidades Promotoras de Salud ; Margen de Utilidad ; Sistema General de Salud ; Resultados de las Promotoras de Salud ; Análisis Financiero de las Promotoras de Salud