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METODOLOGIA DE COSTOS PARA INSTITUCIONES PRESTADORAS DE SERVICIOS DE SALUD: APLICACION DE LOS GRUPOS RELACIONADOS POR EL DIAGNOSTICO - GRD
Artículo de Investigación
2012-12-01
ODS de la ONU
Este producto contribuye a los siguientes Objetivos de Desarrollo Sostenible
This article presents the results of academic research and practice that link the technical, administrative, financial and accounting in the design, development and implementation of a model of logistics costs in institutions providing health services. The proposal is based on the application that integrates three management methodologies widely used in such institutions worldwide and especially in member countries of the Organization for Economic Cooperation and Development OECD, these are: 1) the system patient classification based on Diagnostic Related Groups DRGs, 2) process-based management and 3) activity-based costing ABC