Análisis de los costos y su incidencia en la rentabilidad de los servicios que presta la Cruz Roja del cantón Quevedo año 2010

The Red Cross and Red Crescent (name that adopts the organization in most Muslim States) is an international movement of humanitarian aid and non-profit organization. It was founded around the world in October 1863. In the Ecuador it was founded on December 14, 1910, but it was not recognized until 1922, in Quevedo was constituted legally on May 21, 1954. At present, it has high quality technological resources. It has equipment medical and laboratory technology, as the team's fourth generation, called ELECYS 2010. It also has a clinical laboratory equipped for all kinds of tests. The present investigation aims to determine the cost per service area; clinical laboratory, medicine, dentistry, pharmacy and blood bank, to verify that met the objectives set by the institution and to ensure the quality of service provided to society by increasing in this way the efficiency, effectiveness and profitability of the institution, in order to raise the following problem how to set the unit costs of the services by area provided by the Red Cross of the Quevedo Canton?. This research is feasible because it has all the necessary resources for its implementation, for which arose the following overall objective, analysis of costs and their impact on the profitability of the services provided by the Red Cross of Quevedo Canton, year 2010; and whose specific objectives were to determine the costs for the different services provided by the Red Cross of the Quevedo Canton in 2010, establishing the utility area of the different services, apply profitability ratios by service area. This type of research is also known as on-site investigation since it is on the site where the source is located. This allowed the researcher to find out more about and can handle the data safer and could bear on designs exploratory, descriptive and experimental, creating a situation of control in which manipulated on one or more dependent variables. The techniques used in the field work for the collection of material were: the survey, interview, recording, photography, books of costs, accounting programs that rests in institution, using scientific, deductive, inductive and analytical methods for the collection of the information was necessary to go to sources and primary and secondary techniques. Structure of the Red Cross of the Quevedo Canton, is an entity that offers services and products in the area of health to the community of the canton as well as its areas of influence, in the areas of serology (blood bank); medical (dental and general); laboratory and pharmacy. Revenues generated in the area of the Red Cross of Quevedo canton serology, comes from the sale of blood cell concentrate red to private clinics, hospitals and maternity, sales to the private clinics with discounts are which have generated higher revenues, unlike the sold in area of maternity hospitals constitute a minority with an only to 1.62% in relation to the total sales in this area. The blood bank; for 2010 it incurred a total cost of $95892,70; within the which the cost of production is that more affects in relation to the total cost with a value of 88,59%; While operational costs its effect is 11.41%, however, to analyze the services at the blood bank is determined to concentrate of red blood cells casts the most useful with a value of 24948,17; Unlike private tests generate a 9518,12 utility. Services provided by the blood bank in 2010; they generated an income of $130359; with costs of $84955,651 and operational costs of 10937,05 production; which allow a global utility in the State of 34466,299 dollars. The laboratory of the Red Cross is generally determining a profit of 5076,08 dollars during the period of the year 2010. The net profit generated in the Area of medical consultations is $2.815,00; Once you have discounted the production costs and the operating costs; the area of dentistry has not generated utility in 1,045 consultations can identify a loss of $ (773,24); Once you have deducted production costs and operational expenses; Pharmacy of the Red Cross of Quevedo, generated a profit of 38,91 dollars; Once is discounted to the revenue all costs of sales and expenses, incurred in this period 2010. It is therefore concluded that Quevedo's Red Cross, provides different services to the community in order to render assistance to persons of low income; within the total costs cost of production is that most affects the profitability of the services provided by the Red Cross of Quevedo Canton year 2010; Dentistry is generating loss amounting to $ (773,24), thus affecting the economic situation of the institution; also the area of biochemical laboratory presents loss of $ (1.483,87), affecting the economy of the institution in the same way. Based on the conclusions recommended, continue to maintain that vision of providing help to the needy and do that this institution every day continue to improve the quality of their services; Take into account the review of the costs on a regular basis to avoid waste of reagents and materials, that it is one of the causes that affect much of the problem; The area of dentistry must check total costs that generate queries, extractions and healings, since at the time of the user to charge these values are above the value of sale; Similarly biochemical laboratory area, it must take into account that retail prices do not justify the real value of the total cost; Review, as well as the blood bank generates profits, other areas must be reviewed so that they improve their profitability for the institution.

• Hovedforfatter: Prieto Benavides, Pedro Dionisio (author)
• Format: bachelorThesis
• Sprog: spa
• Udgivet: 2012
• Fag: Analisis de los costos y su incidencia; Rentabilidad de los servicios
• Online adgang: http://repositorio.uteq.edu.ec/handle/43000/2684