Modelo de gestión financiera para mejorar la rentabilidad del Hospital de Especialidades San Juan “HOSPISAJ SIGLO XXI” S.A. de la ciudad de Riobamba, provincia de Chimborazo para el año 2011

Abstract

The present investigation has as objective the design of a financial management model to the San Juan specialties hospital, It means a sketch or framework to the management of an institution to generate financial resources or income and achieve the efficiency and efficacy in the control of the financial resources to get acceptable and satisfactory of profitability in its management and administration. The present investigation compresses four chapters, beginning from getting used to the company and its operation helping us as historic account, legal basis, agreements, financial management being these the most important ones, which will allow to get a better idea about the current situation from the hospital. In the second chapter the first phase is dealt the theoretical basis from the financial management model, where concepts are explained such as financial management, administration from the work resources, financial analysis, which help of basis to be applied in the next chapter, in the second part we have an analysis of the environment situation where the hospital performs its operations, to identify the strength, weakness market, competition, suppliers, and potential customers, besides a financial analysis subsequent analysis and interpretation of financial ratios. In the third chapter the application of the previous chapter's theory is applied, design and analysis from the financial management model and eventually the simulation from the model in a case study in the fourth and last chapter are described the conclusions and the recommendations from the developed study, to its analysis and implementation by the hospital's owners and shareholders.