LOS COSTOS DE LA CADENA SANITARIA DEL CÁNCER CERVICOUTERINO EN SOLCA-MANABÍ NUCLEO PORTOVIEJO, PERÍODO 1 DE ENERO AL 31 DE DICIEMBRE DE 2016

Abstract

From the historical point of view, cost accounting as a science arose at the beginning of the nineteenth century and has had a parallel development to industrial progress, which is why as soon as manufacturing companies emerged is necessary to use accounting procedures and records for which were developed more and more with the development of new technologies. As the years went by, it became necessary to design Cost Systems that allow general purposes to be fulfilled, such as: the System of Costs by Work Orders and the System of Costs by Process capadle of measuring the expenses of the resources invested in production, "constituting these the set of norms, methods and procedures that are required for the planning, recording of expenses, calculation and analysis of the cost in the organization". The Management Accounting began to be used as a fundamental instrument for improving business performance and increasing its effectiveness is why it plays a fundamental role within the Management Accounting has the Strategic Management of Costs, which is aimed at assessing the position of costs of a company in line with its strategies and in relation to that of its competitors achieving the result of carrying out three fundamental analyses: the analysis of the strategic positioning, of the cost according to the way in which the company has decided to position itself in the market, of the cost inducers that analyze the causes that originate variations in the structure of the company especially in the long term. The health value chain is understood as the connected series of knowledge, activities, organizations and resources involved in the generation and delivery of value to patients who receive health services where the costs of the health. Efficient cost control will enable SOLCA Manabí Núcleo Portoviejo, as well as the patients and authors of this draft project, to identify in a real way the costs incurred in the health chain of cervical cancer, leading to a detailed analysis of whether they have used the procedures properly, whether the equipment has been admitted to the treatment process in accordance with International Financial Reporting Standards (IFRS), and whether the personnel in charge of these equipment have received the necessary training for its efficient management.