Preliminary formulation of a rational financial model for public hospitals

Authors

  • Iván Darío Arroyave Z Universidad de Antioquia

DOI:

https://doi.org/10.17533/udea.rfnsp.897

Keywords:

Public hospital, financial management, management indicators, enterprise

Abstract

This article begins from the basis of the financial management theory and collates it with a new conception of economics based on the different economic rationality of each type of enterprise, focusing the analysis in public hospitals. A reflection is proposed beginning with the priorities of public hospitals as anenterprise, then financial objectives are identified among those priorities and, finally, the necessity of a coherent system
of management indicators for this kind of organizations is formulated.
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Author Biography

Iván Darío Arroyave Z, Universidad de Antioquia

Profesor Facultad Nacional de Salud Pública

References

(1). Razeto LM. Fundamentos de una teoría económica comprensiva. Santiago de Chile: PET; 1994.

(2). García OL. Administración financiera: fundamentos y aplicaciones. 3 ed. Cali; 1999. p.5.

(3). Arroyave I, Gómez J. Una aproximación a la rentabilidad del trabajo asociado. Tecnología Administrativa 1999;12(30-31):143.

(4). Razeto LM. Op.cit. nota N°1.

(5). García OL. Op.cit. nota N°3. p.2.

(6). Ibidem, p. 4.

(7). García OL. Op.cit. nota N°3. p.18.

(8). Ibídem, p.8.

(9). Ibídem, p. 11

(10). Ibídem, p. 255-267.

(11). Ibídem, p. 26.

(12). García OL. Op. cit. nota N° 3. p. 246 y ss.

(13). Abad D. Control de gestión: metodología para diseñar , validar e implantar sistemas de control de gestión en entidades del sector publico. 2 ed. Santafé de Bogotá: Interconed Editores; 1997. p.12.

Published

2009-03-06

How to Cite

1.
Arroyave Z ID. Preliminary formulation of a rational financial model for public hospitals. Rev. Fac. Nac. Salud Pública [Internet]. 2009 Mar. 6 [cited 2025 Feb. 8];19(2). Available from: https://revistas.udea.edu.co/index.php/fnsp/article/view/897

Issue

Section

Revisión sistemática