Impacto financiero de la unificación del plan obligatorio de salud subsidiado (pos-s) en las empresas sociales del estado (ese) de mediana complejidad de Cundinamarca Thesis

short description

  • Master's thesis

Thesis author

  • Lozano Vera, Miguel Angel
  • Neira Linares, Carlos German
  • Rodriguez Rojas, Diego de Jesus


  • Since the passage of Law 100 in 1993, the health system in Colombia has undergone a series of transformations that seek to improve the delivery of services and achieve the total coverage of the population that is excluded and disadvantaged by the Mandatory Health Plan. Nonetheless, the service-promotion entities, in the interests of fulfilling the provisions and regulations that the law requires, They operate and provide services in accordance with the corporate objectives that they themselves proposed despite having a large portfolio by the Health Promotion Entities The purpose of this investigation is to evaluate the financial impact in sample of four public hospital from Cundinamarca, (The ESE San Rafael de Facatativá, Fusagasugá, Cáqueza, and Salvador from Ubaté), subsequent to the application of regulation 032 in 2012 of the Health Regulation Commission. Four public hospitals of medium complexity were selected in Cundinamarca, being one of the most representative departments in such hospitals. A greater convergence was found in terms of administrative and financial structure, which made it possible for the obtained information to be comparable and useful for measurement in terms of budget and liquidity.The increase of the portfolio and decreased the rotation, with the respective affectation of liquidity and profitability hinder the achievement the targets institutions such as sustainability and durability. Payer change after application of the regulation directly impacted above ; similarly, transfer the population not covered by the subsidized regime eliminated the disbursement by the Health secretary and moved to EPS subsidized, directly affecting portfolio turnover times as documented in the analysis.

publication date

  • 2015-08-15


  • cash flow
  • financial impact
  • financial sustainability
  • intermediate and high complexity hospitals
  • liquidity.
  • management

Document Id

  • b1d1aa74-44a8-4896-bd0c-bf6c2b17fc5b