El presente trabajo tiene como finalidad realizar el análisis de la rentabilidad de costos de las actividades que se prestan en el servicio de urgencias y usar la información para la toma de decisiones operativas y estratégicas en función de las necesidades del servicio de urgencia, controlar los recursos humanos, materiales y financieros. Este aporte surge ante una necesidad del servicio de Urgencia implementar un sistema actual de costos, dado que se necesita información sobre los costos que permitan tomar decisiones que posibiliten maximizar el rendimiento financiero de la ESE, para proporcionar informaciones sobre los márgenes y rentabilidades de las actividades del servicios. El siguiente trabajo propone una metodología que tiene como objeto fundamental la asignación de los costos directos, indirectos y costos administrativo de las actividades del servicio de urgencia del hospital de baja complejidad del Departamento del Cauca, año 2010.
Objective: To Determine the profitability of the emergency service in a low
complexity hospital in the department of Cauca during 2010.
Methodology: The following work is based on a descriptive and synchronic study,
proposing a methodology which is aimed to allocate the direct, indirect and
administrative costs of the activities carried out in the emergency service; to
analyze the profitability of these activities and to use the information obtained for
making operative and strategic decisions, to manage the human, material and
financial resources in relation to the emergency service necessities which allow
to improve the financial output of a low complexity ESE in the department of
Cauca.
Result: The bigger output percentage in the emergency service is determined by
the emergency medical appointment, electrocardiogram, recovery room, weird
body extraction and nebulization; the unproductive activities in the emergency
service are the oxygen therapy, observation room in emergencies of first level,
urinary catheter change and ear wash.
Conclusion: The low complexity hospital does not have a costing system
established in the emergency service; however, there is a political will of the
organization to implement it, since the institution has the useful information to
develop a pertinent costing system. Most of the carried out activities in the
emergency service have an economic output in the emergency service during the
studied period of time comparing the total costs with contracting rates in 2010.
