Análisis del riesgo crediticio y la competitividad de las IPS privadas en Colombia

Abstract

The increase and portfolio debt to the Colombian hospital and clinics by the EPS Health Promotion Entities, and insurance services as well, due the provision of health services, has led to a rather complicated financial situation for IPS; that is why, this investigation aims to analyze the level of credit risk and competitiveness of private IPS (Health Provider Institution) in the Metropolitan Area of the city of Bucaramanga, to determine the probability of bankruptcy to be taken to mitigate liquidly risk. For the development of the work, a quantitative study was carried out, of an explorative, descriptive nature and with field design, taking as population 83 IPS, located in the metropolitan area of Bucaramanga belonging to group 2 (pymes). After that, the financial information obtained from the SuperSalud webpage is collected, for the 2018,2019 and 2020 corresponding to the 83 IPS object of study. Once the data is organized, the methodologies selected for the calculation of financial ratios proposed by the Altman’s Z-Score model is applied, which allows to identify the probability of bankruptcy individually, in addition to the financial situation of the activity carried out by the IPS according to the groups to which it belongs. Subsequently, to measure the competitiveness indices of the private IPS of the metropolitan area of Bucaramanga, an analysis is carried out through the selected method called Hierarchical Clusters, which allows to identify the performance of the IPS, taking into account the performance indicators (ROI, WACC, EVA), validated by the IMB SPSS application, for this, the year 2020 was taken as a reference. Due to the poor documentation on the subject of credit risk and competitiveness, especially in the health sector, this research gap leaves the field open to develop studies through the implementation of other similar models, which allows combining results to obtain other variables of financial analysis such as the one carried out to the IPS of the metropolitan area.