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- Title
Sistemas de Información de costos para la gestión hospitalaria.
- Authors
Vargas González, Vilma; Hernández, Carmen
- Abstract
This study intends to explain fundamental aspects for developing information systems about hospital management costs. Cost information systems, useful for decision making for hospital management and consonant with the social objectives pursued by hospitals, imply that cost information knowledge does not have the objective of seeking economic profitability, but rather optimizing the use of resources from the social view point. In preparing this study, a theoretical-bibliographic analysis was made, articulating theory with the empirical evidence, and a review of the legal framework. Conclusions were that there is a need to strengthen the calculation and development of indicators and cost information systems with personnel trained to implement them, assuring the reliability, pertinence and opportunity for the results generated by said systems and their effective use for hospital management.
- Subjects
INFORMATION resources; HOSPITAL administration; COST; DECISION making; PROFITABILITY
- Publication
Revista de Ciencias Sociales (13159518), 2009, Vol 15, Issue 4, p716
- ISSN
1315-9518
- Publication type
Article