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Davila, N., (2023). Propuesta de mejora en el uso de los recursos financieros de un centro médico [Universidad de Lima]. https://hdl.handle.net/20.500.12724/18113
Davila, N., Propuesta de mejora en el uso de los recursos financieros de un centro médico []. PE: Universidad de Lima; 2023. https://hdl.handle.net/20.500.12724/18113
@misc{renati/236360,
title = "Propuesta de mejora en el uso de los recursos financieros de un centro médico",
author = "Davila Guevara, Nelson Javier",
publisher = "Universidad de Lima",
year = "2023"
}
Título: Propuesta de mejora en el uso de los recursos financieros de un centro médico
Otros títulos: Proposal for improvement the use of finantial resources of a medical center
Autor(es): Davila Guevara, Nelson Javier
Asesor(es): Quiroz Flores, Juan Carlos
Palabras clave: Servicios de salud; Instrumentos financieros; Health services; Financial instruments
Campo OCDE: https://purl.org/pe-repo/ocde/ford#2.11.04
Fecha de publicación: 2023
Institución: Universidad de Lima
Resumen: En la actualidad el sector público de salud en Lima y Callao no cuenta con la capacidad para abastecer a toda la población, más aún en un escenario como el actual en donde los requerimientos por prestaciones de servicios de salud se han incrementado en gran medida debido a la presencia del coronavirus en la sociedad, lo cual significa una oportunidad de poder atender la demanda insatisfecha y beneficiar a la sociedad con prestaciones de servicios de calidad, lo que a su vez se convierte en una gran oportunidad para rentabilizar por parte del sector privado. La empresa en estudio es un centro médico privado, que muestra un crecimiento progresivo en sus ingresos por ventas en armonía con sus utilidades, lo cual representa un considerable margen de liquidez por su modelo de negocio. Sin embargo, del estudio de sus estados financieros se puede observar que no realiza un uso eficiente de sus activos corrientes (caja y bancos) y de sus formas de financiamiento (pasivos y patrimonio), lo cual puede representar una oportunidad de mejora.
A través del uso de herramientas de ingeniería adquiridas a lo largo de toda la carrera de Ingeniería Industrial en la Universidad de Lima, se diagnosticó la situación actual de la empresa privada del sector salud Global Diagnóstico S.R.L., pudiendo determinar que existe una oportunidad de mejora a partir del mejoramiento del uso de sus recursos financieros, se pudieron determinar las causas raíces que originan una razón ácida muy elevada y se propusieron soluciones y oportunidades de mejora, cuantificando para cada uno los beneficios a obtener, desencadenando en un incremento de las utilidades para la empresa.
Cada solución tiene impacto directamente en el estado de resultados en el corto plazo, para lo cual se desarrolló el presupuesto general y un cronograma de implementación de actividades.
Para la aplicación de la mejora en el proceso financiero se necesitará una inversión de S/ 6 274 y el punto de equilibrio se conseguirá a los 3 meses con 26 días aproximadamente.
A partir de la implementación de la mejora en el proceso financiero se obtendrán utilidades anuales de S/ S/ 19 583,65.
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Se espera tener éxito, debido a que se realizó el diagnóstico del proceso financiero de la empresa haciendo uso de herramientas de Ingeniería Industrial, así como también cada una de las propuestas brindadas fue debidamente cuantificada en cuanto a ingresos y costos generados. No se dejó ninguna solución expuesta al subjetivismo.
El presente plan de mejora está diseñado para su aplicación directa por la misma empresa.
Currently, the public health sector in Lima and Callao does not have the capacity to supply the entire population; even more in a scenario like the current one, in which the requirements for health services have increased to a great extent due to the presence of the coronavirus in the society; which means an opportunity to care for the unsatisfied demand and benefit the society with quality service provision, which turns out to become a great opportunity for the private sector to make a profit. The company under study is a private medical center, which shows a progressive growth in its sales income in harmony with its profits; which represents a considerable margin of liquidity due to its business model. However, from the study of its financial statements, it can be observed that it does not make efficient use of its current assets (savings and commercial banks) and its forms of financing (liabilities and equity), which could represent an opportunity for improvement. Through the use of engineering tools acquired throughout the entire career of Industrial Engineering at the University of Lima, it was diagnosed the current situation of the private company from the health sector "Global Diagnóstico S.R.L.", being able to determine that there is an opportunity for enhancement as from the improvement of the use of its financial resources, the root causes which originate a very high acid ratio, and solutions and opportunities for improvement were proposed; quantifying for each one the benefits to be obtained, triggering in an increase in profits for the company. Each solution has a direct impact on the income statement in the short-term, for which the overall budget and a schedule for the implementation of activities were developed. For the application of the comprehensive improvement, an investment of S/ 6 274 will be needed and the break-even point will be achieved in approximately 3 months with 26 days. As from the implementation of the comprehensive improvement, annual profits of S/ 19 583,65 will be obtained. It is expected to be successful since the diagnosis of each of the company's processes was made by using engineering tools, as well as each of the proposals provided was properly quantified in terms of income and costs generated. No solution was left exposed to subjectivism. The current improvement plan is designed for its direct application by the same company.
Currently, the public health sector in Lima and Callao does not have the capacity to supply the entire population; even more in a scenario like the current one, in which the requirements for health services have increased to a great extent due to the presence of the coronavirus in the society; which means an opportunity to care for the unsatisfied demand and benefit the society with quality service provision, which turns out to become a great opportunity for the private sector to make a profit. The company under study is a private medical center, which shows a progressive growth in its sales income in harmony with its profits; which represents a considerable margin of liquidity due to its business model. However, from the study of its financial statements, it can be observed that it does not make efficient use of its current assets (savings and commercial banks) and its forms of financing (liabilities and equity), which could represent an opportunity for improvement. Through the use of engineering tools acquired throughout the entire career of Industrial Engineering at the University of Lima, it was diagnosed the current situation of the private company from the health sector "Global Diagnóstico S.R.L.", being able to determine that there is an opportunity for enhancement as from the improvement of the use of its financial resources, the root causes which originate a very high acid ratio, and solutions and opportunities for improvement were proposed; quantifying for each one the benefits to be obtained, triggering in an increase in profits for the company. Each solution has a direct impact on the income statement in the short-term, for which the overall budget and a schedule for the implementation of activities were developed. For the application of the comprehensive improvement, an investment of S/ 6 274 will be needed and the break-even point will be achieved in approximately 3 months with 26 days. As from the implementation of the comprehensive improvement, annual profits of S/ 19 583,65 will be obtained. It is expected to be successful since the diagnosis of each of the company's processes was made by using engineering tools, as well as each of the proposals provided was properly quantified in terms of income and costs generated. No solution was left exposed to subjectivism. The current improvement plan is designed for its direct application by the same company.
Enlace al repositorio: https://hdl.handle.net/20.500.12724/18113
Disciplina académico-profesional: Ingeniería Industrial
Institución que otorga el grado o título: Universidad de Lima. Facultad de Ingeniería y Arquitectura
Grado o título: Ingeniero Industrial
Jurado: Meza Ortiz, Richard Nicholas; Quiroz Flores, Juan Carlos; Collao Diaz, Martín Fidel; Reaño Vera, Abel Antonio Martin
Fecha de registro: 14-abr-2023
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