Medición de la eficiencia financiera de las entidades promotoras de salud (eps) del régimen contributivo mediante el análisis envolvente de datos (aed)

Abstract

This paper includes the results of a research whose purpose was to assess the financial efficiency of the health promotion entities (eps, by its initials in Spanish) under the contributive regime during the years 2010 to 2012, using the Data Envelopment Analysis (dea) methodology. In particular, the Banker, Chames and Cooper (bcc) model, orientated towards outputs, was used. Information provided by the Colombian National Health Superintendency was also used as a source of financial data of the different eps. Specifically, current assets, sales costs, administrative expenses and sales expenses were considered as input variables, and gross profits were used as an output variable. We noted that seven out of the eighteen eps studied had 100% efficiency during the period of the study