Propuesta de estructura de costos relacionados con la atención en salud del proceso de Hemodiálisis la IPS Unidad Renal del SARARE de la ciudad de Saravena

Abstract

The present study consists of the development of a cost structure related to the health care of the Hemodialysis process at the IPS Renal Unit of the SARARE of the city of Saravena, as a deliverable proposal. To achieve this, it was proposed to diagnose the current costing method, in order to determine the costs associated with the activities and inputs, which allowed establishing the service costing system. Methodologically, it was a descriptive, exploratory-quantitative study, which made it possible to design a cost structure that will become a practical tool in the process. In terms of results, limitations were revealed in the existing model, including a lack of granularity and differentiation of costs, as well as an inadequate inclusion of variable and fixed costs not related to hemodialysis. However, a detailed analysis made it possible to identify and quantify the costs associated with various activities and inputs, facilitating a precise understanding of the cost structure. The implementation of a more detailed cost system is considered essential to address these deficiencies and allow for more effective and transparent cost management, as well as a projection of the cost structure that facilitates competitive and sustainable pricing in the market. These findings lay the foundations for a more efficient and sustainable provision of Hemodialysis services, benefiting both the institution and the patients served.