bachelorThesis
Control en la gestión de ingresos y gastos del Hospital Básico Maternidad Babahoyo periodo 2018-2019
Autor
Gil Terán, Steven Andrés
Institución
Resumen
Through the years we have been able to observe that entities exist to achieve some type of benefit, be it economic in the case of lucrative or social in the case of non-profit, The Babahoyo Basic Maternity Hospital is a non-profit institution of profit that provides medical services to the community in general. The following case study is presented to comply with the requirements demanded by the Technical University of Babahoyo in the qualification process for the Engineering in Accounting and Auditing career. The case study is titled ´´ CONTROL IN THE MANAGEMENT OF INCOME AND EXPENDITURE OF THE BASIC HOSPITAL MATERNIDAD DE BABAHOYO PERIOD 2018 - 2019´´. The main reason why this research is carried out is detailed in the structure of the fixed expenses that the institution has in order to carry out its activities, the items that are within them, considerably increasing the monetary value that must be disbursed. the institution to be able to cover its needs, to which it is referring to a self-management entity.For which information gathering techniques were carried out through interviews and observation of each of the activities carried out by the personnel in charge of registering the income and expenses of the institution, with the sole purpose of knowing their management. These techniques were reinforced with the bibliographic documentary review of other authors who had some incidence on the subject. Through the years we have been able to observe that entities exist to achieve some type of benefit, be it economic in the case of lucrative or social in the case of non-profit, The Babahoyo Basic Maternity Hospital is a non-profit institution of profit that provides medical services to the community in general. The following case study is presented to comply with the requirements demanded by the Technical University of Babahoyo in the qualification process for the Engineering in Accounting and Auditing career. The case study is titled ´´ CONTROL IN THE MANAGEMENT OF INCOME AND EXPENDITURE OF THE BASIC HOSPITAL MATERNIDAD DE BABAHOYO PERIOD 2018 - 2019´´. The main reason why this research is carried out is detailed in the structure of the fixed expenses that the institution has in order to carry out its activities, the items that are within them, considerably increasing the monetary value that must be disbursed. the institution to be able to cover its needs, to which it is referring to a self-management entity.For which information gathering techniques were carried out through interviews and observation of each of the activities carried out by the personnel in charge of registering the income and expenses of the institution, with the sole purpose of knowing their management. These techniques were reinforced with the bibliographic documentary review of other authors who had some incidence on the subject. A través de los años podemos hemos podido observar que las entidades existen por conseguir algún tipo de beneficio ya sea este económico en el caso de las lucrativas o social en el caso de las no lucrativas, El Hospital Básico Maternidad De Babahoyo es una institución sin fines de lucro que brinda servicios médicos a la comunidad en general. El siguiente estudio de caso se presenta para dar conformidad a los requisitos que exige la Universidad Técnica de Babahoyo en el proceso de titulación para la carrera de Ingeniería en Contabilidad y Auditoría. El estudio de caso se titula ´´ CONTROL EN LA GESTION DE INGRESOS Y GASTOS DEL HOSPITAL BASICO MATERNIDAD DE BABAHOYO PERIODO 2018 – 2019´´. El principal motivo por el que se realiza la presente investigación, se detalla en la estructura de los gastos fijos que posee la institución para poder ejecutar sus actividades, los rubros que se encuentran dentro de los mismos aumentando de manera considerable el valor monetario que debe desembolsar la institución para poder cubrir sus necesidades, a que esta al referirse de una entidad de autogestión Para lo cual se ejecutaron técnicas de recolección de información a través de entrevistas y observación de cada una de las actividades que realiza el personal encargo del registro de los ingresos y gastos de la institución, con el único fin de conocer la gestión de los mismos. Estas técnicas fueron reforzadas con la revisión documental bibliográfica de otros autores que tuvieron cierta incidencia en el tema.