FACTORES DETERMINANTES EN LA CRISIS DE LAS INSTITUCIONES PRESTADORAS DE SERVICIOS DE SALUD EN COLOMBIA, UN ACERCAMIENTO DESDE LA PERSPECTIVA FINANCIERA

Abstract

This article presents an analysis of the financial information of the institutions providing health services (IPS) in Colombia, as well as the evolution of specific financial indicators during the years 2015-2019 with the aim of identifying critical factors from the financial perspective that allow demonstrate the effect that the crisis in the sector has had on the finances of these organizations. The information of the entities has been obtained through public access databases administered by the National Superintendency of Health. The results of the study show a deterioration in most of the elements evaluated on the financial performance of the organizations for the period of time studied. There are critical factors that compromise the sustainability of these organizations in the short term, due to this, it is necessary a review of the public policies that regulate these organizations, seeking to improve the conditions that ensure a better financial performance of the IPS in the country.

Keywords

• financial indicators
• health crisis
• health provider institutions
• regulation