Análisis financiero en el tratamiento interno de la esterilización y trituración de desechos bioinfecciosos del hospital San Juan de Dios
Fecha
2019-08
Autores
Jiménez Masis, Diego
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Editor
Universidad Nacional, Costa Rica
Resumen
El presente trabajo de investigación se analizará desde el punto de vista financiero dos alternativas en el Tratamiento y Esterilización de los Desechos bioinfecciosos, mediante la figura de outsourcing según ubicación de equipo, en decir que la empresa adjudicada realice el proceso en las instalaciones del Hospital San Juan de Dios o de la empresa, con personal capacitado y especializado de la compañía.
Seguidamente para cumplir con los objetivos plateados, fue necesario por medio de una visita de campo con los posibles oferentes y retomando el contrato que el nosocomio tiene actualmente por el Tratamiento de los Desechos Bioinfecciosos, se identificó el costo por kilo tratado de las dos alternativas.
Para realizar el análisis de las alternativas planteadas fue necesario solicitar soporte a la Dirección Actuarial y Económica de la CCSS, para proyectar el costo por hora hombre según turno y el costo por Kilo Tratado según ubicación de equipo del año 2019 a 2029.
En la misma línea, al contar con los datos proyectados de una fuente de gran relevancia y prestigio de la Caja Costarricense de Seguro Social, permite que la comparación sea más precisa lo cual genera una mejor toma de decisiones a los directivos o departamentos encargados de la institución.
Al contar con todos los elementos necesarios, se concluye que la mejor alternativa es realizar el proceso de los desechos en las instalaciones de la empresa, ya que la primera instancia se tiene un ahorro financiero en el primer año, lo cual significa que desde su implementación el hospital va contar con mayores recursos para atender otras necesidades.
En virtud que este estudio es un caso real y se busca la implementación del mismo, se procederá involucrar a todos las autoridades competentes de la institución para que tenga en el tapete una forma de tratar los desechos bioinfecciosos con un mismo resultado, pero imperando el uso eficiente de los recursos Financieros.
This research work will analyze from the financial point of view two alternatives in the Treatment and Sterilization of Bioinfectious Waste, through the figure of outsourcing according to equipment location, in other words, that the awarded company performs the process in the facilities of the Hospital San Juan de Dios or the company, with trained and specialized personnel from the company. Subsequently, in order to meet the stated objectives, it was necessary through a field visit with the possible bidders and taking up the contract that the hospital currently has for the Treatment of Bioinfectious Waste, the cost per kilo treated of the two alternatives was identified. To carry out the analysis of the proposed alternatives, it was necessary to request support from the Actuarial and Economic Directorate of the CCSS, to project the cost per man-hour according to shift and the cost per Treated Kilo according to equipment location from 2019 to 2029. Along the same lines, by having projected data from a source of great relevance and prestige from the Costa Rican Social Security Fund, it allows the comparison to be more precise, which generates better decision-making for managers or departments in charge of institution. By having all the necessary elements, it is concluded that the best alternative is to carry out the waste process in the company's facilities, since the first instance has financial savings in the first year, which means that since its implementation The hospital will have more resources to attend to other needs. Given that this study is a real case and its implementation is sought, all the competent authorities of the institution will be involved so that it has on the table a way to treat bioinfectious waste with the same result, but prevailing the use efficient use of financial resources.
This research work will analyze from the financial point of view two alternatives in the Treatment and Sterilization of Bioinfectious Waste, through the figure of outsourcing according to equipment location, in other words, that the awarded company performs the process in the facilities of the Hospital San Juan de Dios or the company, with trained and specialized personnel from the company. Subsequently, in order to meet the stated objectives, it was necessary through a field visit with the possible bidders and taking up the contract that the hospital currently has for the Treatment of Bioinfectious Waste, the cost per kilo treated of the two alternatives was identified. To carry out the analysis of the proposed alternatives, it was necessary to request support from the Actuarial and Economic Directorate of the CCSS, to project the cost per man-hour according to shift and the cost per Treated Kilo according to equipment location from 2019 to 2029. Along the same lines, by having projected data from a source of great relevance and prestige from the Costa Rican Social Security Fund, it allows the comparison to be more precise, which generates better decision-making for managers or departments in charge of institution. By having all the necessary elements, it is concluded that the best alternative is to carry out the waste process in the company's facilities, since the first instance has financial savings in the first year, which means that since its implementation The hospital will have more resources to attend to other needs. Given that this study is a real case and its implementation is sought, all the competent authorities of the institution will be involved so that it has on the table a way to treat bioinfectious waste with the same result, but prevailing the use efficient use of financial resources.
Descripción
Palabras clave
HOSPITAL SAN JUAN DE DIOS, ANÁLISIS FINANCIERO, DESECHOS, CAJA COSTARRICENSE DEL SEGURO SOCIAL, FINANCIAL ANALYSIS, WASTE, RECURSOS FINANCIEROS, FINANCIAL RESOURCES