Diseño de un sistema de costos ABC para los servicios de hospitalización del Hospital General RIOHOSPITAL, cantón Riobamba, provincia de Chimborazo

Abstract

The present design of an ABC cost-system for the hospitalization services of the General Hospital RioHospital, Riobamba canton, Province of Chimborazo, has the objective of establishing the appropriate profit margin within the sale price. For the present investigation techniques such as: observation, interview directed to the administrator, accountant and chief of pharmacy, and surveys addressed to all the administrative and operative personnel were used; it was found that the costs of services were determined empirically, that is to say that their prices were fixed based on the competition. Thus, using the ABC methodology, the processes performed in the Hospital, the activities and the costs incurred in each of them were analyzed, and then assigned by means of the separation of the main and auxiliary cost centers, based on the activity drivers in order to establish the costs of the cost objects. Through the ABC process as a tool for redistributing costs, the following results were achieved; in the emergency service a benefit percentage of 11.90% was obtained; in the operating room service a percentage of 3.72%; and in the hospitalization service a benefit percentage of 7.05%; therefore, the implementation of the ABC cost system is recommended, in order to appropriately allocate the costs and have real, reliable, and reasonable information that will help in the decision making process.