IMPORTANCIA DEL USO DE SISTEMAS DE COSTOS EN EL SECTOR SALUD

Abstract

This article proposes to highlight the importance and benefits generated by the implementation and appropriate use of cost management systems in the health sector. During recent years, the Argentine health system is going through a major crisis resulting from multiple variables: economic, political and social, but also aspects related to internal management. In the latter case, the inappropriate use and nonexistence of cost tools in management generates significant limitations when analyzing information and making decisions such as: measuring efficiency in resource consumption, performing economic analysis, generating cost savings, negotiate agreements, control hidden costs, analyze performance of medical services and different payment modalities, among others.

In this sense, descriptive - explanatory work has been carried out to substantiate the causes of the current problem and the negative effects generated by the lack of use of these tools for internal management control.

This situation has put most of its institutions in check, which today find themselves adrift and on an unstable road that only leads to the collapse of the sector.