Análisis de gestión presupuestaria de las partidas sujetas al proceso de contratación administrativa del Hospital San Rafael de Alajuela para el periodo 2013 al 2018
Fecha
2020-11
Autores
Areas Pérez, Sterling Gabriel
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Editor
Universidad Nacional, Costa Rica
Resumen
En el presente trabajo se aborda el problema de sub-ejecución presupuestaria que viene afectando las partidas sujetas al proceso de contratación administrativa en el Hospital San Rafael de Alajuela, Costa Rica, y de lo cual se derivan los objetivos del presente estudio. A través de la investigación se realiza un análisis de la ejecución del presupuesto que permitió identificar oportunidades de mejora en esta actividad, tomando como referencia y período de análisis el lapso del 2013 al 2018.
Para este proceso se utilizó como principal fuente de información los informes “Mayor Auxiliar de Asignación Presupuestaria” del Hospital San Rafael de Alajuela para el lapso en estudio, permitiendo de esta manera evidenciar tendencias y comportamientos en las diferentes sub-partidas presupuestarias, y mostrando en algunas ocasiones o períodos diferencias en los resultados o datos obtenidos de la ejecución, con respecto a las políticas y lineamientos institucionales establecidos para la ejecución presupuestaria.
Adicionalmente, por medio de una entrevista a funcionarios de diferentes servicios o departamentos hospitalarios, se obtuvo la percepción de los principales actores que participan en la fase de ejecución presupuestaria, permitiendo por medio de este instrumento una profundización en la identificación de las oportunidades de mejora.
Del presente estudio se obtienen los siguientes aportes: A nivel metodológico se aportó un estudio cualitativo enfocado en la identificación de las principales oportunidades de mejora que pudieron incidir en las tendencias y comportamientos evidenciados de la sub-ejecución presupuestaria y que podrían afectar a futuro la ejecución del presupuesto en las partidas sujetas al proceso de contratación administrativa y el cumplimiento de los objetivos hospitalarios.
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A nivel cuantitativo, se aportó un análisis de datos de asignación y ejecución presupuestaria que permitió medir, identificar y analizar el cumplimiento y comportamiento de la ejecución presupuestaria, por medio de los informes “Mayor Auxiliar de Asignación Presupuestaria”, permitiendo de esta manera evidenciar el cumplimiento o no de las diferentes políticas y lineamientos que rigen la ejecución de los presupuestos en la Caja Costarricense de Seguro Social, e identificando las principales áreas u oportunidades de mejora.
Posterior a la investigación realizada, se recomienda y sugiere la eventual ejecución de los siguientes aspectos:
a. Implementar un plan de capacitación teórico-práctico en el proceso de formulación y ejecución presupuestaria en el Hospital San Rafael de Alajuela, que involucre activamente a todos los actores que participan de este proceso.
b. La necesidad de instaurar un sistema o esquema administrativo de priorización de las necesidades hospitalarias, que permita enfocar y direccionar los recursos económicos a las principales y prioritarias necesidades del centro hospitalario y que propicie un eficiente cumplimiento de los objetivos.
c. La necesidad de brindar a los servicios o departamentos hospitalarios, un sistema informático o herramienta ofimática, que permita ejercer de una forma eficiente y eficaz el control y seguimiento a la fase de ejecución presupuestaria y el cumplimiento de los lineamientos y políticas institucionales, para la ejecución de los presupuestos.
The present final project addresses in the problem of under-execution budget that has been affecting to the administrative contracting process at the San Rafael Hospital in Alajuela, Costa Rica, and which the objectives of this study are derived. Through the investigation, an analysis of the execution of the budget is carried out, which allowed identifying opportunities for improvement in this activity, taking as a reference and analysis period the period from 2013 to 2018.For this process, the main source of information was the reports "Major Assistant of Budget Allocation" of the Hospital San Rafael de Alajuela for the period under study, thus allowing evidence of trends and behaviors in the different budget sub-items, and showing in some occasions or periods differences in the results or data obtained from the execution, with respect to the institutional policies and guidelines established for budget execution. Additionally, through an interview with different services or hospital departments, the perception of the main actors involved in the budget execution phase was obtained, allowing through this instrument to deepen the identification of opportunities for improvement. The following contributions are obtained from this study: At a methodological level, a qualitative study was provided focused on identifying the main opportunities for improvement that could influence the trends and behaviors evidenced by budget under-execution and that could affect future execution of the budget in the items subject to the administrative contracting process and the fulfillment of the hospital objectives. At a quantitative level, an analysis of budget allocation and execution data was provided that made it possible to measure, identify and analyze the compliance and behavior of the budget execution, through the reports "Major Assistant of Budget Allocation", thus allowing to demonstrate the compliance or not with the different policies and guidelines that govern the execution of budgets in the Costa xi Rican Social Security Fund, and identifying the main areas or opportunities for improvement. Obtaining after the investigation carried out, as a suggestion and recommendation, the implementation of the following aspects: a. The importance of implementing a theoretical-practical training plan in the budget formulation and execution process at the Hospital San Rafael de Alajuela, which actively involves all the actors that participate in this process. b. The need to establish an administrative system or scheme to prioritize hospital needs, which allows focusing and directing financial resources to the main and priority needs of the hospital center and which promotes efficient fulfillment of the objectives. The need to provide hospital services or departments with a computer system or office tool, which allows efficient and effective control and monitoring of the budget execution phase and compliance with institutional guidelines and policies, for the execution of the budgets.
The present final project addresses in the problem of under-execution budget that has been affecting to the administrative contracting process at the San Rafael Hospital in Alajuela, Costa Rica, and which the objectives of this study are derived. Through the investigation, an analysis of the execution of the budget is carried out, which allowed identifying opportunities for improvement in this activity, taking as a reference and analysis period the period from 2013 to 2018.For this process, the main source of information was the reports "Major Assistant of Budget Allocation" of the Hospital San Rafael de Alajuela for the period under study, thus allowing evidence of trends and behaviors in the different budget sub-items, and showing in some occasions or periods differences in the results or data obtained from the execution, with respect to the institutional policies and guidelines established for budget execution. Additionally, through an interview with different services or hospital departments, the perception of the main actors involved in the budget execution phase was obtained, allowing through this instrument to deepen the identification of opportunities for improvement. The following contributions are obtained from this study: At a methodological level, a qualitative study was provided focused on identifying the main opportunities for improvement that could influence the trends and behaviors evidenced by budget under-execution and that could affect future execution of the budget in the items subject to the administrative contracting process and the fulfillment of the hospital objectives. At a quantitative level, an analysis of budget allocation and execution data was provided that made it possible to measure, identify and analyze the compliance and behavior of the budget execution, through the reports "Major Assistant of Budget Allocation", thus allowing to demonstrate the compliance or not with the different policies and guidelines that govern the execution of budgets in the Costa xi Rican Social Security Fund, and identifying the main areas or opportunities for improvement. Obtaining after the investigation carried out, as a suggestion and recommendation, the implementation of the following aspects: a. The importance of implementing a theoretical-practical training plan in the budget formulation and execution process at the Hospital San Rafael de Alajuela, which actively involves all the actors that participate in this process. b. The need to establish an administrative system or scheme to prioritize hospital needs, which allows focusing and directing financial resources to the main and priority needs of the hospital center and which promotes efficient fulfillment of the objectives. The need to provide hospital services or departments with a computer system or office tool, which allows efficient and effective control and monitoring of the budget execution phase and compliance with institutional guidelines and policies, for the execution of the budgets.
Descripción
Palabras clave
SEGURIDAD SOCIAL, SOCIAL SECURITY, HOSPITAL SAN RAFAEL DE ALAJUELA, CONTRATOS PÚBLICOS, PUBLIC CONTRACTS, PRESUPUESTO, BUDGET, ANÁLISIS FINANCIERO, FINANCIAL ANALYSIS