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GUA METODOLGICADEL SICI
Este documento ha sido elaborado bajo un subcontrato con AT!"I#DE$International %ara el ro&ecto '((() un %ro&ecto del Ministerio de Salud &
USAID
Lima) *+ de diciembre del '((*
DOCUMENTO ELABORADO POR:DRA. LUZ LOO DE LI MEDICOCIRUJANOADMINISTRADOR DE SALUD
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GUA METODOLGICA DEL SISTEMA DE I#"O$MACI# DECOSTOS E I#G$ESOS
, SICI ,Contenido
Present!"#n
O$%et"&' (e ) G*+ Met'(')#,"! (e) SICI
arte I
A. Mr!' -et'(')#,"!'
B. O$%et"&'s *s's (e !'st's en /'s"t)es
arte II
A. Pr'*est (e )n (e "-)e-ent!"#n (e) S"ste- (e
In1'r-!"#n (e C'st's e In,res's SICI3
O$%et"&'s (e ) "-)e-ent!"#n (e) SICI
A. Re4*"s"t's
B. Per1") (e "nte,rntes (e )s Un"((es (e C'st's
C. C'n1'r-!"#n (e ) Un"(( (e C'st'sD. T"e-' (e "-)e-ent!"#n se,5n !'-)e%"((
(e /'s"t)es
E. Ps's se,*"r
F. F!t'res !)&es (e 67"t'
G. Ret's )*e,' (e ) "-)e-ent!"#n (e) SICI
F)*7',r- (e "-)e-ent!"#n (e) SICI
B. Ante!e(entes (e "-)e-ent!"#n (e) SICI
arte III
AG-
8
9
9
;
9
9
9
9
9
A. ?ent%s )"-"t!"'nes (e) S"ste- (e In1'r-!"#n (e C'st's e In,res's
SICI3
?ent%s 29
L"-"t!"'nes 2>9
>9
$... Re!*rs's /*-n's >9
("str"$*!"#n /'rr" >: In,res's ("!"'n)es
1. Ps' 8: Deter-"n!"#n (e "n,res's est"-('s
DOCUMENTO ELABORADO POR:DRA. LUZ LOO DE LI MEDICOCIRUJANO
ADMINISTRADOR DE SALUD
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92
92
9
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9
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arte .
A. An)"s"s e "nterret!"#n (e res*)t('s (e) SICI 9>
. E&)*!"#n (e ) !'ns"sten!" (e ) "n1'r-!"#n 9>
$. An)"s"s (e res*)t('s: 98
Pr'(*!!"#n r'(*!t"&"(( *t")"@!"#n (e 1!t'res 98
N"&e) estr*!t*r (e !'st's 99
N"&e) estr*!t*r (e "n,res's 9
DRA. LUZ LOO DE LIMEDICO CIRUJANO
ADMINISTRADOR DE SALUD
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E&)*r se!t's !'nt$)es: )'s !'st's !'ntr"$*en !'n "n1'r-!"#n"n("sens$)e r ) !*nt"1"!!"#n (e) res*)t(' (e) er+'(' e&)*!"#n (e*s' (e re!*rs's se,5n ) n'r-t"&"(( !'nt$)e.
An)"@r e) "-!t' en )'s !'st's e "n,res's t't)es (e "ntr'(*!"r n*e&'s-e!n"s-'s (e ,' 'r ) ten!"#n (e ser&"!"'s (e s)*(. P'r e%e-)'s"ste-s (e re,' "-)e-ent!"#n (e) se,*r' es!')r entre 'tr's.
C'n'!er e) 'rte (e )'s ser&"!"'s en ) ,ener!"#n (e "n,res's (e)est$)e!"-"ent' )' !*) !'-)e-ent(' !'n e) n"&e) (e r'(*!!"#n )s tr"1sest$)e!"(s er-"ten "(ent"1"!r )s 1")tr!"'nes 4*e '(r+n e7"st"r en )'s"n,res's (e) est$)e!"-"ent' (e$"(' ')+t"!s "n(e!*(s (e !'$r's ' (ee7'ner!"'nes.
An)"@r e) !'-'rt-"ent' (e ) re!*er!"#n (e !'st's en !( ser&"!"'ese!+1"!'. Es (e!"r (eter-"nr e) n"&e) e) 'r!ent%e (e "n,res's ,ener('s
rese!t' )'s !'st's "n!*rr"('s 'r *n ser&"!"' ese!+1"!'. Tener !!"(( (e est$)e!erAcuerdos de Gesti2n!'n e) M"n"ster"' (e
S)*( ' !'n )'s n"&e)es re,"'n)es 4*e !'rres'n(n. L's A!*er('s (eGest"#n se !'nst"t*en en /err-"ents $s"!s en ) estrte," (e )',rr *ns",n!"#n e1"!"ente e4*"tt"& (e )'s re!*rs's *n !'-r'-"s' (e r'(*!!"#nen 1*n!"#n )s ne!es"((es (e ) (e-n( (e ser&"!"'s (e s)*(.
D"s'ner (e e)e-ent's r ) "n!'r'r!"#n (e estrte,"s (e "n!ent"&'s r-e%'rr ) r'(*!!"#n r'(*!t"&"(( (e )'s ser&"!"'s.
P's"$")"tr ) !'nstr*!!"#n (e es!enr"'s re)"@r r'e!!"'nes (e !r!tere!'n#-"!' 1"nn!"er'.
DOCUMENTO ELABORADO POR: 8DRA. LUZ LOO DE LI
MEDICO CIRUJANOADMINISTRADOR DE SALUD
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arte II
A- ro%uesta de %lan de im%lementaci2n del SICI
Objeti3os de la im%lementaci2n del Sistema de In/ormaci2n de Costos eIn0resos 5SICI6C'ntr !'n *n /err-"ent (e n)"s"s e!'n#-"!' 1"nn!"er' 4*e er-"t ) t'- (e(e!"s"'nes ''rt*n !'ntr"$* ) ,est"#n /'s"t)r" enten("6n('se 6st 5)t"-!'-' e) )',r' (e '$%et"&'s res*)t('s "nst"t*!"'n)es.
A- $e7uisitos
. E) re4*"s"t' r"n!") es 4*e ) "nst"t*!"#n (e!"( tr$%r est/err-"ent s*- )'s ret's (e ) "-)e-ent!"#n sens"$")"@!"#n (e) !'ns')"(!"#n tr&6s (e) r'!es' (e retr')"-ent!"#n.
2. I(ent"1"!r )'s )+(eres 4*e !'n(*!"rn este !-$"' )',ren )rt"!"!"#n ) ,ener!"#n (e !!"((es en e) -'r n5-er' (etr$%('res (e ) "nst"t*!"#n.De1"n"t"&-ente se ne!es"t *n !-$"' en ) !*)t*r (e )'r,n"@!"#n en e) -'(' (e re'rtr ) "n1'r-!"#n (e n)"@r).
. Se re4*"ere !'ntr !'n "n1restr*!t*r e4*"-"ent' (e!*('sr este 5)t"-' se!t' re-"t"rse )s !r!ter+st"!s (e) e4*"'!'ns",n('s en e) Mn*) (e Us*r"' (e) SICI.
;. Se re4*"ere !'ntr !'n e) n5-er' (e ers'ns (e!*(' )!'-)e%"(( (e !( "nst"t*!"#n. L' -+n"-' !'n )' 4*e se (e$e !'ntres !'n 2 ers'ns r /'s"t)es !'n -en's (e 200 !-s e) n5-er'(e$er "n!re-entrse !'r(e ) !nt"(( (e "n1'r-!"#n r'!esr. E)r"es,' es (es!*"(r n' s')' e) r'!es-"ent' s"n' e) n)"s"s.
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DRA. LUZ LOO DE LIMEDICO CIRUJANO
ADMINISTRADOR DE SALUD
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2. De$en ser r'1es"'n)es "(ent"1"!('s !'n ) "nst"t*!"#n.. C'ntr !'n e7er"en!" en ,est"#n en ) "nst"t*!"#n ' tr$%'
(-"n"strt"&' en ) "nst"t*!"#n !'n *n -+n"-' (e tres K's. ;.C!"t!"#n en !'st's n)"s"s 1"nn!"er'.>. C'n'!"-"ent's $s"!'s (e M"!r's'1t O11"!e8. C'n'!"-"ent' 'er!"#n (e s"ste-s "n1'r-t"!'s.9. P'st Gr(' en Gest"#n 's"t)r" r )'s r'1es"'n)es n'
-6("!'s.
C- Con/ormaci2n de las Unidades de Costos
Se re!'-"en( '1"!")"@r ) !'n1'r-!"#n (e )s Un"((es (e C'st's *
O1"!"ns (e C'st's tr&6s (e *n res')*!"#n (e !'n1'r-!"#n (e) e4*"'(e tr$%'.
L *$"!!"#n 4*e se )e / ((' ) Un"(( * O1"!"n (e C'st's en )s"nst"t*!"'nes es: e7er"en!" /'s"t)r" n!"'n) e "ntern!"'n)3
P*e(e *$"!rse !'-' *n !entr' (e !'st's (e '' 'ses'r (een("en(' (e) er1") (e) tr$%' 4*e (een(e("re!t-ente (e ) D"re!!"#n ' (e) E4*"' (e Gest"#n"nst"t*!"'n) t"ene *n estr*!t*r 1*n!"'n).
P*e(e *$"!rse !'-' *n re (e ) O1"!"n (e P)n"1"!!"#n
Pres**est' ent'n!es t"ene *n estr*!t*r 'r,n"! 4*e)' s'st"ene.
P*e(e *$"!rse !'-' rte "nte,rnte (e ) O1"!"n (eGest"#n.
As"-"s-' se re!'-"en( '1"!")"@r )'s e4*"'s (e tr$%' s"sten!")es (-"n"strt"&'s en !( "nst"t*!"#n.
D- Tiem%o de im%lementaci2n se0=n com%lejidad de hos%itales
E) t"e-' (e "-)e-ent!"#n & (een(er (e:
. De) '' ')+t"!' (e ) D"re!!"#n e) E4*"' (e Gest"#n (e )s"nst"t*!"'nes.
2. De ) !!"(( (e )"(er@,' (e )'s "nte,rntes (e ) Un"(( *O1"!"n (e C'st's.De) er1") (e )'s "nte,rntes (e ) Un"(( * O1"!"n (eC'st's.
. De) e4*"-"ent' (e!*(' (e ) Un"(( * O1"!"n (e C'st's;. De )'s s"ste-s "n1'r-t"@('s !'n )'s 4*e !*ent e) /'s"t) 4*e
er-"t"r+n re)"@r "nter1ses !'n e) SICI /'rrr t"e-' en (","t!"#n.DOCUMENTO ELABORADO POR:DRA. LUZ LOO DE LIMEDICO CIRUJANO
ADMINISTRADOR DE SALUD
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>. De )'s s"ste-s (e "n1'r-!"#n e7"stentes en ) "nst"t*!"#n !'r(e )s ne!es"((es (e (t's $s"!'s 4*e re4*"ere e) SICI.
8. Me%'r (e r'!es's en re)!"#n ) '$ten!"#n (e "n1'r-!"#n re&"') "n,res' (e ) -"s- ) s"ste-.
9. Or(en-"ent' (e )'s 1)*%'s (e "n1'r-!"#n !'ns')"(!"#n (e)Dert-ent' (e Est(+st"! e In1'r-t"! !'-' ente '1"!") (eentre,r "n1'r-!"#n (e r'(*!!"#n en ) "nst"t*!"#n.
meses6A(-"n"strt"&: ers'n) )',+st"! tr"-'n"' e!'n'-+ "n,res's
1!t*r!"#n !*ents 'r !'$rr3 ser&"!"' s'!") est(+st"!.Re'rtes (e r'(*!!"#n (e !entr's (e !'st's (-"n"strt"&'s.Ser&"!"'s ,ener)es: "n1'r-!"#n (e r'(*!!"#n 4*e es ("r","( )'s
!entr's (e !'st's (eter-"nr )'s 1'r-t's (e )'s !*)es se & re!',er "n1'r-!"#n '1"!").
Tr$%' (e *n"((es t6!n"!s (e n*tr"!"#n UTN3 ' r!"'nes.Tr$%' (e *n"((es t6!n"!s (e !entr) (e ester")"@!"#n.P'n(er!"#n (e ser&"!"'s 5$)"!'s ,ener)es 'r !entr's (e !'st's.Ser&"!"'s "nter-e("'s: "n1'r-!"#n (es,re,( (e r'(*!!"#n
ese!"1"!n(' 4*e !entr's (e !'st's se ten("# (eter-"nr )'s1'r-t's (e )'s !*)es se & re!',er "n1'r-!"#n '1"!").
Se (e$e &)"(r e) !'ste' (e e7-enes (e )$'rt'r"' $"'4*+-"!/e-t')',+ -"!r'$"')',+ "n-*n')',+3 r("')',+.
Ser&"!"'s 1"n)es: "n1'r-!"#n (e r'(*!!"#n (es,re,(' 'r!entr's (e !'st's.
Pr't'!')'s !'ster se,5n (",n#st"!'s. t'- -s t"e-'3;. Me%'r (e r'!es's r ) '$ten!"#n (e "n1'r-!"#n $se r e)
SICI5' meses6-En t'('s )'s !entr's (e !'st's est$)e!"en(' *n 1)*%',r- !'n
''rt*n"(( !)"((.De1"n"r )'s s**est's !'n )'s 4*e & tr$%r e) /'s"t).
DOCUMENTO ELABORADO POR:DRA. LUZ LOO DE LIMEDICO CIRUJANO
ADMINISTRADOR DE SALUD
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Se (e$e )',rr 4*e e) (ert-ent' (e Est(+st"! !'ns')"(e t'('s)'s re'rtes (e r'(*!!"#n (e )'s !entr's (e !'st's (es(e ))+ )Un"(( (e C'st's '$tener es "n1'r-!"#n.
>. Est$)e!"-"ent' (e "nter1ses !'n e) SICI.8. E&)*!"#n (e) s"ste- (e "n1'r-!"#n 'st "-)e-ent!"#n (e
-e%'rs 5*? , >( d4as69. En r)e)' re)"@r e) )n (e sens"$")"@!"#n !'n t'('s )'s ser&"!"'s
5* mes6
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)'s /'s"t)es !'n e) 1"n (e "nte,rr )'s es1*er@'s 'r tener "n1'r-!"#nen )+ne.
Me%'r !'nt"n* (e ) !r, (e "n1'r-!"#n (e r'rrte' (e!'st's.
A1"nr )'s !'st's *n"tr"'s -6("!'s 4*"r5r,"!'s en 1*n!"#n -e%'rr) !)"(( (e )'s r'rrte's.
I-*)sr e) )',r' (e !)"(( (e ) ("str"$*!"#n /'rr" r"'r"tr"-ente(e ers'n) s"sten!").E&)*!"#n (e ) "n1'r-!"#ner-nente-ente tr&6s (e re*n"'nes (e tr$%'.
De1"n"r !'n )'s res'ns$)es e) tr$%' !'n !'st's 1"%'s &r"$)es. Me%'rr ) ''rt*n"(( (e) re'rte (e !'st's r t'- (e
(e!"s"'nes. F'-entr e) tr$%' (e !''r("n!"#n '' entre e) re
s"sten!") ) Un"(( (e C'st's. Est$)e!er !'st's 'r 4*etes en 1*n!"#n r't'!')'s 'r
!t"&"(( en r'(*!t's s"sten!")es (eter-"n('s. Est$)e!er tr"1s ("1eren!"(s !'n $se en !'st's. Ot"-"@r ) ("str"$*!"#n (e $"enes en )'s ("1erentes !entr's (e
!'st's !'r(e ) r'(*!!"#n. L 1'r- (e en!'ntrr e) e4*")"$r"' 1"nn!"er' est en ) ,ener!"#n
(e "n,res's tr&6s (e) "n!re-ent' en ) r'(*!!"#n. Desrr'))' (e -'(e)'s (e ,est"#n /'s"t)r" 4*e ,eneren *n
ret'rn' (e!*(' (e !'st's s'$re ) #t"! (e res*)t('s s'!"(' *n ,"r' r"(' (e st's *n )t' ,r(' (e st"s1!!"#n (e) !)"entee7tern' e "ntern'. Ests !r!ter+st"!s !'nst"t*en e) !*(r"n'-"' (e)67"t' (e )s 'r,n"@!"'nes.
DOCUMENTO ELABORADO POR: 2DRA. LUZ LOO DE LI
MEDICO CIRUJANOADMINISTRADOR DE SALUD
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"LUOG$AMA DE IMLEME#TACIO# DEL SICI-
L' nter"'r-ente (es!r"t' se rt"!*) en e) s",*"ente 1)*7',r- (e "-)e-ent!"#n(e) SICI 4*e '$&"-ente !'r(e ) re)"(( ent'rn' "nst"t*!"'n) es 1)e7"$)e (e!-$"r r"'r"@n(' ),*n's se!t's en 1*n!"#n )' 4*e e) e4*"' (e ,est"#n!'ns"(ere ert"nente.
Pas
o
1
Paso
Instrumentos
Res')*!"#n(e!re!"#n(e)Un"(((eC'st's
Actividades
Decisi2n de im%lementar el Sistema de In/ormaci2nde Costose In0resos , SICI a ni3el del hos%ital
Constituci2n delE7ui%o SICI con %er/il
Responsables Apoyoexterno
D"re!!"#n(e) /'s"t)
!'n1'r-!"#n(e) e4*"'re7uerido &ajustado a D"re!!"#n(e) /'s"t)
2(etr$
%'
la realidaddelhos%ital
Ca%acitaci2nmodalidad %asant4a al
E7ui%o SICI
Instalaci2n del SICI en elhos%ital
E4*"'(eAs"sten!"
T6!n"! OGP Un"((es (eC'st's (e
/'s"t)es SICI!re("t(s !'-'
se(es !!"t('rs3
DOCUMENTOELABOR
ADOPOR:DR
A.LUZ
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LOO DE LI MEDICOCIRUJANO
ADMINISTRADOR DE SALUD
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Instrumentos Actividades Responsables Apoyoexterno
Paso
De/inici2nderes%onsablesdel %roceso
P)n(eSens"$")"@!"#nesensibilanideani3el deim%lementaci2nSICI8Un"((es(eC'st's(e
li:ac2n
3 I-)e-ent!"#nSICI
hos%italario Con/ormaci2ndee7ui%osadministrati3os&
asistenciales
/'s"t)es
G*+Met'(')#,"! Mn*) (e)Us*r"' Mn*)(e) S"ste-
Dia0n2sticodel
sistemadein/ormaci2ndel
hos%ital
Mejorade%rocesos%aralaobtenci2nde
in/ormaci2nbase%araelSICI
E4*"'(eAs"sten!"T6!n"! OGP
Un"((es(eC'st's(e/'s"t)esSICI
!re("t(s!'-'se(es!!"t('rs3
$etroalimentaci2n%ermanente
In0resodeCoordinaci2n
E4*"'(eAs"sten!"T6!n"! OGP
G*+Met'(')#,"! in/ormaci2nbaseal %ermanenteconcentrosUn"((es(eC'st's(e Un"((es(eC'st's(e
Mn*) (e)Us*r"'Mn*) (e)S"ste-
SICI
decostosdel hos%ital /'s"t)es /'s"t)esSICI!re("t(s!'-'
se(es!!"t('rs3
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ADMINISTRADOR DE SALUD
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Instrumentos Actividades Responsables Apoyoexterno
Pas
o4
G*+Met'(')#,"! G*+Obtenci2nde re%ortes
(en)"s"s (e"n("!('resdel SICI e indicadores
An1lisisde la
E4*"'(eAs"sten!"
Un"((es (eC'st's (e Un"T6!n"! OGP's (e
re'rtes(e) SICI
in/ormaci2ndel SICI /'s"t)es ((es (eC'st/'s"t)es SICI
!re("t(s !'-'
Cartera de indicadores& D"re!!"#n(e) /'s"t) E4T6'"(eAs"sten!"
*"
!Paso
G*+Met'(')#,"! G*+(en)"s"s (e"n("!('res
$etroalimentaci2na re%ortesa ni3elhos%italario) %or d%tos-) Un"((es (eC'st's Un"((n! OGP's (e
es (eC'stE4*"'s (etr$%'
5 re'rtes (e) SICI loscentrosde costos ser3icios¢rosdecostos
s"sten!") (-"n"strt"&'s
/'s"t)es SICI!re("t(s !'-'
se(es !!"t('rs3
$euniones%er4odicas D"re!!"#n(e/'s"t) de an1lisisde re%ortes
Un"(((eC'st'se indicadoresSICI
Actividadeseinstrumentosenhospitales
Responsables
DOCUMENTOELABOR
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ADMINISTRADOR DE SALUD
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L re-"s $s"! (e) -'(e)' es ) !!"t!"#n (esrr'))' (e )'s -"e-$r's (e )%err4*+ ,eren!") (e )s 'er!"'nes (e) /'s"t). Est !!"t!"#n se )',r-e("nte e) "n&')*!r-"ent' rt"!"!"#n !t"& (e) ers'n) ,eren!") en )'sr'!es's (e )n"1"!!"#n res**est) ,eren!" (e !'st's /'s"t)r"'s res')*!"#n(e r'$)e-s (e 1'r-*)!"#n (e (e!"s"'nes 'ert"&s.
En este -'(e)' se !'ns"(er !'-' !t'res r"n!")es )'s ,erentes (e r"-er)+ne es (e!"r )'s %e1es (e (ert-ent' res (e ,est"#n (e) /'s"t). Pr 4*eest's ,erentes *e(n r'$)e-t"@r e "ntr'(*!"r -e%'rs en ) e1"!"en!" se re4*"eree-'(err )'s (ert-ent's !'-' !entr's (e res'ns$")"(( )'s !*)es!'nst"t*en *n !entr' (e !'st's (e r'(*!!"#n (e ,ener!"#n (e "n,res'se7'ner!"'nes e "n&ers"'nes 'r )' tnt' !entr's res'ns$)es (e) -ne%' (ere!*rs's (e ) "nst"t*!"#n.
En !( (ert-ent' s"sten!") se '$%et"&n ("1erentes !entr's (eres'ns$")"(( !'-' s'n !'ns*)t e7tern /'s"t)"@!"#n e-er,en!" entre 'tr's$%' s* ("re!!"#n t6!n"! es "-'rtnte (e1"n"r !'n re!"s"#n s*s ,r('s (e )"$ert(r ) ,est"#n.
E) SICI !'nst"t*e *n "e@ "-'rtnte r ) ,ener!"#n (e "n1'r-!"#n ,eren!")r'&een(' ) D"re!!"#n (e) est$)e!"-"ent' s* e4*"' (e ,est"#n )'s %e1es (e )'s!entr's (e res'ns$")"(( (e "n1'r-!"#n (e r'(*!!"#n !'st's "n,res'se7'ner!"'nes !*ents 'r !'$rr e%e!*!"#n (e res**est' 4*e (e$er tr(*!"rseen )nes n*)es (e -e%'r (e ) e1"!"en!".
C$e n'tr 4*e e) r'!es' (e "-)e-ent!"#n (e *n s"ste- (e !'st's enest$)e!"-"ent's (e s)*( s*'ne !-$"'s "-'rtntes en ) !*)t*r (e )'r,n"@!"#n ese!")-ente en /'s"t)es e "nst"t*t's. N' se trt (e 1"s!)"@r s"n' (etrnsrentr !'n'!er !#-' se estn *t")"@n(' )'s re!*rs's !'n )'s 4*e !*ent e)est$)e!"-"ent' r ) re)"@!"#n (e )s !t"&"((es s"sten!")es (-"n"strt"&s.
En e) SICI se est$)e!en r'!es's (e tr$%' !'ster en re)!"#n !#-' 1*n!"'ne) /'s"t) n' ne!esr"-ente !#-' est estr*!t*r(' 'r,n"!-ente.
As"-"s-' (e-n( 4*e )'s est")'s (e tr$%' se 'r"enten )',rr res*)t('s
-"n"-"@n(' ) (*)"!"(( (e tr$%'s 't"-"@n(' )'s re!*rs's 1"nn(' !( (+ )!)"(( (e ) "n1'r-!"#n !'n e) '$%et"&' 1"n) (e tener re'rtes (e !'st's !'n1"$)es''rt*n's 4*e er-"tn ne,'!"r !'n )'s !)"entes est$)e!er tr"1s ("1eren!"(s!'n'!"en(' )'s !'st's en )'s 4*e "n!*rre e) /'s"t) e) !'rres'n("ente s*$s"("' s*stentr *n res**est' (e!*(' ) re)"(( /'s"t)r".
Es "nteresnte '$ser&r 4*e en )'s 5)t"-'s K's en e) Se!t'r S)*( se &"enetr$%n(' !'n -*!/' ent*s"s-' en !'st's !'-' /err-"ent (e ,est"#n.
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ADMINISTRADOR DE SALUD
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Se e&"(en!"n es1*er@'s "-'rtntes en /'s"t)es e "nst"t*t's en!'ntrn('se,ener)-ente e) s"ste- (e !'ste' 'r $s'r!"#n s"n e-$r,' en ),*n's se /'$ser&(' !'ste's ("re!t's !'n ),*ns !r!ter+st"!s (e !'ste' ABC 'r!t"&"((es )' 4*e s",n"1"! *n 'ten!") (e r'1es"'n)es !'n'!e('res (e !'st's ens)*(.
arte III
A- .entajas & limitaciones del Sistema de In/ormaci2n de Costos e
In0resos 5SICI6
Ls3entajas(e ) "-)e-ent!"#n (e) SICI en )'s est$)e!"-"ent's (e s)*( s'n
en ,ener):
E) 'r(en-"ent' (e ) "n1'r-!"#n (e r'!es's en )'s !entr's (e !'st's ese!")-ente en res 4*e s'n 1*ente (e "ns*-'s r e) s"ste- (e !'st's!'-' ers'n) )',+st"! e!'n'-+ est(+st"!.
Me%'r !'ntr') en e) !'ns*-' (e s*-"n"str's ese!")-ente en ser&"!"'s,ener)es "nter-e("'s 1"n)es 'r4*e e) SICI er-"te !'ntrstr "n1'r-!"#n(e !'ns*-'s e("('s (e PECOSAS s* &e@ *e(e !'-rrse !'n )s!'-rs e1e!t*(s (e )'s ("1erentes $"enes ese!")-ente 4*e))'s (e -'r!'ns*-' -'res -'nt's (e ,st'.
I(ent"1"!r )'s !'st's "n,res's e7'ner!"'nes !*ents 'r !'$rr r'(*!!"#n (e )'s ("1erentes !entr's (e !'st's.
C'n'!er ) rent$")"(( ) re!*er!"#n (e !'st's (e !( *n' (e )'s !entr's(e !'st's.
I(ent"1"!r )'s !entr's (e !'st's !'n e7!es"&' ,st' )nter estrte,"s (e!'nten!"#n ' re(*!!"#n (e !'st's r -e%'rr r'(*!t"&"((.
E&"tr e) (eser("!"' (e )'s re!*rs's tr&6s (e) !'n'!"-"ent' (e !#-' se*sn )'s re!*rs's ) e&)*!"#n (e ) r'(*!t"&"((. En ,ener) se !'nstt4*e e) (eser("!"' en ) -'r+ (e )'s !s's res*)t ("re!t-ente (e )"ne7"sten!" (e *n s"ste- t6!n"!' (et))(' !'ns"stente (e !'st's 'rtnt' en e) (es!'n'!"-"ent' !'nse!*ente (esre'!*!"#n (e es
"n1'r-!"#n. C'n'!er ) estr*!t*r (e )'s !'st's r est$)e!er )s tr"1s (e s*s ser&"!"'s'1ert('s 'r !'ns",*"ente ,enerr -'res "n,res's rt"!*)('s )!'n'!"-"ent' (e )s !r!ter+st"!s (e ) (e-n( (e) est$)e!"-"ent'.
Br"n( ) D"re!!"#n (e) /'s"t) )s /err-"ents r t'-r (e!"s"'nes !'nre)!"#n ) ter!"r"@!"#n (e )'s ser&"!"'s.
Tener "n1'r-!"#n 4*e er-"t *n -e%'r 1'r-*)!"#n (e) res**est' (e)/'s"t).
Inter6s -'t"&!"#n ,ener(s en e) ers'n) (e) est$)e!"-"ent' (e s)*( 'r!'n'!er s" s'n e1"!"entes !'-' *e(en !'ntr"$*"r ) r'!es' (e -e%'r-"ent'(e ) ,est"#n (e ) "nst"t*!"#n.
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C'n!"ent"@!"#n (e t'('s )'s tr$%('res 4*e )'s !'st's s'n ,ener('s 'r)'s !entr's (e !'st's en )s !t"&"((es 4*e re)"@n (+ (+.
Lslimitaciones(e) S"ste- (e In1'r-!"#n (e C'st's e In,res's s'n entre'tr's:
L's !'st's (-"n"strt"&'s se "-*tn )'s !entr's (e !'st's ,ener)es"nter-e("'s 1"n)es en 1*n!"#n !'st's ("re!t's 'r )' tnt' )'s 4*e t"enen-'r !'st' s'n )'s 4*e s*-en -'r !'st' (-"n"strt"&'.
L's !'st's /))('s s'n r'-e("'s e "n!)*en e) t"e-' '!"'s' e%e-)"1"!(''r e) t"e-' (e re1r",er"' !/r)s -t*t"ns ' &esert"ns t"e-' (e("!(' tr-"tes ers'n)es entre 'tr's.
L's !'st's r'-e("'s *n"tr"'s s'n (e !t"&"((es reresentt"&s (e *n
!entr' (e !'st's *n4*e s$e-'s 4*e / 'trs !t"&"((es ' r'!es's 4*e4*e(n en,)'$('s.E%-: En e) !'st' (e *n (+ !- !"ente '(r+n "n!)*"rse entre 'trs )s
s",*"entes !t"&"((es:?"s"t (e /'s"t)"@!"#nC*r!"'nesPr'!e("-"ent'sEntre, (e -e("!!"#nC*"(('s (e en1er-er+Aten!"#n )'s 1-")"resL$'r ('!enteL$'r (e "n&est",!"#n
arte I.
A- In/ormaci2n base %ara el Sistema de In/ormaci2n de Costos e
In0resos 5SICI6
a- Caracter4sticas del establecimiento
Se ne!es"t "n1'r-!"#n (e:
L estr*!t*r 'r,n"! 1*n!"'n) (e) est$)e!"-"ent' (e s)*(O1ert (e) /'s"t)
oIn1restr*!t*r: !'nstr*!!"'nes re-'(e)!"'nes ('n!"'nes.oRe!*rs's /*-n's: n'-$r('s !'ntrt('s )@' 1"%'
!'ntrt('s 'r ser&"!"'s n' ers'n)es t"'s n5-er' (er'1es"'n)es n5-er' (e tr$%('res s"sten!")es n5-er' (etr$%('res (-"n"strt"&'s res"(entes "ntern's ers'n)(/'n're- (est('s.
o
Re!*rs's 1+s"!'s:DOCUMENTO ELABORADO POR:DRA. LUZ LOO DE LIMEDICO CIRUJANO
ADMINISTRADOR DE SALUD
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'er!"'nes s)s (e rt' e4*"-"ent' 'r !entr's (e !'st's.oSer&"!"'s 4*e '1ert 'r ese!")"((es.
De-n( (e) /'s"t)oDt's (e '$)!"#n.oPr'!e(en!" (e )'s !)"entes e7tern's.oDt (e r'(*!!"#n s"sten!"): "nter-e(" 1"n) ,ener)
(-"n"strt"&.
b- Conocimiento de los %rocesos de trabajo al interior de la instituci2n
Es "-'rtnte 4*e re&"' ) tr$%' 'ert"&' en e) SICI se !'n'@! !'-' es 4*e se(n )'s ("1erentes r'!es's (e r'(*!!"#n en )'s ("1erentes ser&"!"'s ) "nter"'r (e )
"nst"t*!"#n e))' !'nst"t*e *n s' "-res!"n("$)e r )*e,' (e1"n"r ) r'*est (e!rter (e !entr's (e !'st's en 1*n!"#n ) !t)',' (e !entr's (e !'st's.P*e(e (rse e) !s' 4*e en *n "nst"t*!"#n se !'-rtn )'s re!*rs's r -s (e *n!entr' (e !'st's ent'n!es se *n '!' !'-)"!(' serr )'s !'st's re1"er ent'n!es !'ster !'-' *n s')' !entr' (e !'st's !'n r'(*!t's &r"('s.
L*e,' (e re)"@(' e) (",n#st"!' (e )'s s"ste-s (e "n1'r-!"#n *e(e serne!esr"' re(e1"n"r ) r'*est (e !rter (e !entr's (e !'st's en 1*n!"#n )"n1'r-!"#n !'n ) 4*e se !*ent r !'ster.
As"-"s-' es ne!esr"' se est$)e@!n )'s s**est's !'n )'s 4*e se & tr$%r
en ) "nst"t*!"#n !'-' 'r e%-:Se & tr$%r ten!"'nes (e e-er,en!" en *n !entr' (e !'st's n' 'r
!( t#"!'.Se & tr$%r s) (e '$ser&!"#n !'-' rte (e ) ten!"#n (e
e-er,en!" n' ser(.L's !'st's &r"$)es s" $"en es !"ert' en ) -et'(')',+ s'n )'s s*-"n"str's
ser&"!"'s (eter-"n( "nst"t*!"#n *e(e (e1"n"r 4*e t'(' 4*e) ser&"!"' (eter!er's 'r )"!"t!"#n se *n !'st' 1"%'.
A n"&e) (e !'st's (e /'s"t)"@!"#n se tr$%r !'n e) (+ !"ente 4*e ses$e "n!)*e 'tr's !'st's er' 4*e r *n "nst"t*!"#n (( re1"ere"n!)*"r)'s n' (es,re,r)'s.
A),*ns "nst"t*!"'nes *e(en (e!"("r tr$%r !'st's (e !'ns*)t 'r )s!*tr' ese!")"((es n' (es,re,r )'s !'st's 'r s*$ ese!")"((es .
c- Sistemas de In/ormaci2n del establecimiento de salud
Es ert"nente e&)*r en r"-er t6r-"n' e) s"ste- (e "n1'r-!"#n 4*e tr$% e)/'s"t) !'n ) 1"n)"(( (e est$)e!er en 1*n!"#n )s ne!es"((es (e) SICI 4*e!-$"'s se ten(r+n 4*e /!er !*)es s'n )s 1'rt)e@s ' (e$")"((es !'n )s 4*e!*ent ) "nst"t*!"#n (e s)*(.
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ADMINISTRADOR DE SALUD
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Pr ) '$ten!"#n (e !'st's e "n("!('res (e ,est"#n 1"(e(",n's es ne!esr"' *n"n1'r-!"#n !'n1"$)e -*!/s &e!es se t"enen 4*e !r*@r )s ("1erentes 1*entes !'n e)'$%et"&' (e "(ent"1"!r !*) (e 4*e))s 1*entes es ) 4*e e7res -e%'r ) re)"((.Ls ers'ns s'n )s 4*e ))enn )'s re'rtes !'n (t's 4*e )*e,' se !'n&ert"rn en"n1'r-!"#n 'r )' tnt' se t"ene 4*e tr$%r !'n este ,r*' /*-n' r est$)e!er) res'ns$")"(( !'-r'-"s' !'rres'n("ente 'r4*e s'n e))'s 4*"6nes &n ,enerr 4*e / !)"(( en )'s re'rtes $ses r e) SICI.
Pr'$$)e-ente )'s re'rtes 4*e tr("!"'n)-ente se tr$%n en )s "nst"t*!"'nes (es)*( nte ) "-)e-ent!"#n (e *n s"ste- (e "n1'r-!"#n (e !'st's e "n,res'sten,n 4*e re%*strse ests -'("1"!!"'nes (e$en ser re&"-ente !''r("n(s!'n )'s ,est'res (e ) "n1'r-!"#n 4*e se trt (e ,enerr *n re'rte 4*e n' s')')e s"r& ) Un"(( (e C'st's r *n e&)*!"#n (e !'st's /'s"t)r"'s (e!*(
s"n' 4*e t-$"6n e) *s*r"' *e( *t")"@r ("!/ "n1'r-!"#n en s* tr$%' /$"t*).Se (e$e en1t"@r 4*e !'n e))' se est !''ern(' en e) 1'rt)e!"-"ent' (e ) ,est"#n(e) /'s"t) 4*e se s*-en n*e&s res'ns$")"((es ' se re1*er@n )s tres4*e se est$n (n(' er' 4*e /'r !'n *n s"ste- rt"!*)(' er-"t"r )retr')"-ent!"#n 4*"6nes e)$'rn )'s re'rtes s"-"s-' !'n ) rt"!"!"#n (e-'r n5-er' (e ers'ns er-"t"r 4*e ) "n1'r-!"#n ))e,*e enr"4*e!"( n"&e) (eD"re!!"#n r *n (e!*( t'- (e (e!"s"'nes.
d- Centrali:aci2n de la in/ormaci2n de %roducci2n del establecimiento
E) !entr' (e !'st's res'ns$)e (e !'ns')"(r est "n1'r-!"#n es e) (ert-ent'(e est(+st"! e "n1'r-t"!.
A 6) )e (e$en ))e,r )'s re'rtes (e r'(*!!"#n -ens*)-ente en 1'r- ''rt*n(es(e )'s ("1erentes ser&"!"'s (ert-ent's ' *n"((es (e t) -ner 4*e )Un"(( (e C'st's !''r("ne ("re!t-ente !'n est(+st"! n' !'n !( !entr' (e!'st's e) re!'%' (e "n1'r-!"#n r e) SICI.
L Un"(( (e C'st's re&"-ente (e$e tr$%r !'n )'s !entr's (e !'st's en 4*e1'r-t' se & re!',er ) "n1'r-!"#n. Este 1'r-t' t"ene 4*e e)$'rrse en!''r("n!"#n ("re!t !'n e) *s*r"' (e$e er-"t"r re!',er "n1'r-!"#n (e *t")"((
r:E) *s*r"' "ntern'Est(+st"!Un"(( (e C'st'sUs*r"' e7tern'
P'r )' tnt' se *e(en *sr )'s 1'r-t's e7"stentes -e%'rr )'s 4*e tr$%n '("seKr *n 1'r-t' n*e&'.
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MEDICO CIRUJANOADMINISTRADOR DE SALUD
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De est 1'r- se !'ntr"$*e ) 'r(en-"ent' (e) s"ste- (e "n1'r-!"#n 4*e (e$e/$er en )'s est$)e!"-"ent's (e s)*(.
e- Centros de costos 7ue emiten in/ormaci2n b1sica %ara el SICI)de/inici2n de res%onsables de entre0a de in/ormaci2n o%ortuna & decalidad
Se resent !'nt"n*!"#n *n )"st(' (e "n1'r-!"#n $s"! 4*e se re4*"ere r'$tener !'st's tr&6s (e) SICI se ese!"1"! e) r'&ee('r (e ) "n1'r-!"#n ser''ne tr$%r *n !*(r' en !( "nst"t*!"#n en ('n(e se ese!"1"4*e e)res'ns$)e (e entre,r ) (t en 1'r- ''rt*n !'n !)"((.
As"-"s-' se r''ne 4*e en e) -"s-' 1'r-t' 4*e !'ns')"( e) r'!es' (e
re!e!"#n (e "n1'r-!"#n $se se !'ntr')e e) (+ re) (e entre, (e "n1'r-!"#n se*e( !'ntrstr !'n e) (+ (e entre, "(e).
Pr ))e,r (e1"n"r e) 1'r-t' (e s"ste- (e "n1'r-!"#n (e) /'s"t) se /!ene!esr"' tener re*n"'nes (e sens"$")"@!"#n !'n e) ers'n) (e )s *n"((es'1"!"ns ser&"!"'s ' (ert-ent's 4*e s'n r'&ee('res (e ) "n1'r-!"#n se!*ente !'n e) '' (e ) D"re!!"#n e) e4*"' (e ,est"#n (e ) "nst"t*!"#n.
En ests re*n"'nes es "-'rtnte (e1"n"r 4*e !r!ter+st"!s t"ene 4*e tener )"n1'r-!"#n r ser re!e!"'n( 'r ) Un"(( * O1"!"n (e C'st's. E))' e&"tr )(*)"!"(( (e es1*er@'s en *n -"s-' '$%et"&'.
S" se *e(en re)"@r "nter1ses !'n 'tr's s"ste-s en ) "nst"t*!"#n ) re!e!"#n (e"n1'r-!"#n se !'n&"erte en *n r'!es' -s sen!"))' /'rr t"e-' r ) '$ten!"#n(e res*)t('s en ) Un"(( * O1"!"n (e C'st's.
Es ert"nente -en!"'nr 4*e e) r'!es' (e -e%'r (e ) "n1'r-!"#n $se es!'nstnte 4*e (e )' '$ser&(' en /'s"t)es 4*e !*entn !'n s"ste-s (e !'st'ses -* "-'rtnte ) re&"s"#n (e ) (t s* rese!t"& -e%'r en !)"(( ''rt*n"(( (es,re,!"#n en 1*n!"#n )'s re4*er"-"ent's (e !'ste' 4*e )nte ) "nst"t*!"#n.
S"n e-$r,' / 4*e re!'r(r 4*e ) e&)*!"#n (e ) "n1'r-!"#n ) (e$en /!er )s
Un"((es (e C'st's !'n ) rt"!"!"#n (e )'s e4*"'s s"sten!")es (-"n"strt"&'s 4*"6nes s'n re!"s-ente )'s (e!"s'res n"&e) (e )'s !entr's (e!'st's 4*"6nes (e$en estr sens"$")"@('s -'t"&('s en e) r'!es' (e -e%'r (e) "n1'r-!"#n r''r!"'n( 'r e) SICI.
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ADMINISTRADOR DE SALUD
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L 'n(er!"#n (e$e re1)e%r e) ,r(' (e !'-)e%"(( 4*e t"enen )'s r'(*!t's r s*(eter-"n!"#n se ne!es"t ("s'ner (e r-etr's !'-' t"e-' t"' (eers'n) e-)e(' !'st' (e "ns*-'s *s('s e4*"' ne!esr"' entre 'tr's.
Est est"-!"#n (e !'st's *n"tr"'s se $s en est"-r e) !'st' (e r'(*!!"#n (e !(e7-en en 1*n!"#n ) r'(*!!"#n 'n(er( (e )'s e7-enes.L r'(*!!"#n 'n(er( es ) res*)tnte (e -*)t")"!r ) r'(*!!"#n (e !(e7-en 'r *n 1!t'r (e 'n(er!"#n.
E) 1!t'r (e 'n(er!"#n se /)) )*e,' (e !'-rr )'s !'st's (e "ns*-'s ' ("re!t's(e )'s e7-enes est$)e!er *n re)!"#n entre e))'s en 1*n!"#n )'s !'st's. E)e7-en (e -en'r !'st' es e) 4*e t"ene &)'r *n' )'s (e-s e7-enes se !'-rn!'n 6) (e1"n"en(' &)'res 4*e re1)e%n n"&e) (e !'-)e%"(( (e r'!es-"ent' en
1*n!"#n )'s !'st's.L r'(*!!"#n 'n(er( s"r&e r s",nr !'st's (e r'(*!!"#n (e !( e7-enen 1*n!"#n *n ("str"$*!"#n 'r!ent*) $s( en ) -en!"'n( r'(*!!"#n'n(er(. L*e,' est's !'st's '$ten"('s se ("&"(en entre )r'(*!!"#n re,"str( se '$t"ene )'s !'st's *n"tr"'s (e !( e7-en.
C*nt' -s r'(*!!"#n / (e *n e7-en -en'r ser s* !'st'. P'r tnt' s" / '!r'(*!!"#n (e (eter-"n(' e7-en esr 4*e s* 'n(er(' se -en'reste *e(e tener *n !'st' )t' 'r4*e "n1)*en en e) !'st' 1"n) )'s !'st's 1"%'s.
L (e!"s"#n (e 'n(err )'s r'(*!t's (e )'s ser&"!"'s (e L$'rt'r"' R("')',+ !'n$se en )'s res*)t('s 4*e ("!t e) !'ste' ("re!t' (e !( r'(*!t' res'n(e n' s#)' ) "-'rtn!" (e ("s'ner (e !'st's *n"tr"'s !er!n's ) re)"(( s"n' t-$"6n )ne!es"(( (e /!er *n (e!*( s",n!"#n (e )'s !'st's (e ("!/'s ser&"!"'s entre)'s ser&"!"'s 1"n)es )'s 4*e t"en(e. Ls 'n(er!"'nes re1er"(s (e$ern serre&"s(s !( !"ert' t"e-' s"en(' *n K' *n es!"' (e t"e-' re!'-en($)e.L's !'st's "n("re!t's s'n s",n('s tr&6s (e) -6t'(' (e ste ('n ' (es",n!"#n es!)'n(. C'n este -6t'(' )'s !'st's (e s''rte s'n s",n('s )'s(ert-ent's ' ser&"!"'s (e s''rte restntes )'s !entr's (e !'st's 1"n)es. Se"n"!" e) r'!es' 'r e) ser&"!"' (e s''rte 4*e $r"n(e ser&"!"'s ) -'r n5-er' (e!entr's (e !'st's (e s''rte )'s ser&"!"'s ("re!t's se !*)-"n !'n 4*e) ser&"!"'
(e s''rte 4*e s#)' '1erte ser&"!"'s )'s !entr's (e!'st's ("re!t's ' 1"n)es.5Gr1/ico (*6
Criterios de %onderaci2nEs *n 1!t'r es' re)t"&'3 4*e er-"te -e("r e) ,r(' (e !'-)e%"(( (e *n!t"&"(( !'n rese!t' 'tr ' er-"te -e("r e) !'ns*-' (e *n !entr' (e !'st's!'-r(' !'n 'tr'.
Este s"ste- (e 'n(er!"#n *e(e )"!rse en !*)4*"er !entr' (e !'st's r/))r )'s !'st's *n"tr"'s (e ("1erentes !t"&"((es ' r'(*!t's !'n *n"((es (e
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-e("( se-e%ntes s"n e-$r,' es ert"nente -en!"'nr 4*e e) est*("' (e )s!t"&"((es en !*nt' !'-)e%"(( ,r(' (e !'ns*-' (e "ns*-'s !'n rese!t' (eter-"n(' !entr' (e !'st's (e$e /!erse (et))(-ente !'n ) 1"n)"(( (e tener!'/eren!" !'ns"sten!" en )'s res*)t('s.
Criterios de %onderaci2n en ser3icios intermediosPr e1e!t's (e ) 'n(er!"#n en )'s !entr's (e !'st's (e L$'rt'r"' Pt')',+R("')',+ E!',r1+ T'-',r1+ G--,r1+ entre 'tr's se *e(en !'ns"(err("&erss )ternt"&s:
T'-r !'-' re1eren!" e) Ct)',' Tr"1r"' (e )'s Ser&"!"'s (e S)*( (e)M"n"ster"' (e S)*( ' (e ) As'!"!"#n N!"'n) (e C)+n"!s Pr"&(s
Otr re,"strr "n1'r-!"#n (e t"e-'s 1!t'res -'&"-"ent's r )*e,'&)'rr)'s !'ste' ("re!t' ' 'r !t"&"((es 4*e es *n -et'(')',+ -s
1"n3 t'-r )'s res*)t('s 4*e se '$ten,n !'-' re1eren!" (e 'n(er!"#n.En t6r-"n's (e -e%'res res*)t('s en !*nt' ) re)"(( (e !( "nst"t*!"#n se (e$ee)e,"r ) se,*n( )ternt"& ) !*) "-)"! *n -'r (e("!!"#n en t"e-'s es1*er@'s (e) ers'n).En )'s ser&"!"'s (e Me("!"n F+s"! Re/$")"t!"#n (e Ps"!')',+ ) 'n(er!"#n (e$ere)"@rse "(ent"1"!n(' (e -ner ,ener) e) t"e-' (e ers'n) )'s "ns*-'s 4*e*t")"@ !( ser&"!"' r )*e,' &)'rr)'s t'-r !'-' re1eren!" ("!/' res*)t('.
Criterios de %onderaci2n en ser3icios /inalesEn ,ener) se (e$e (eter-"nr )'s r'(*!t's 4*e $r"n(n "ntern-ente !( *n' (e)'s ser&"!"'s 1"n)es est$)e!er re)!"'nes r (eter-"nr )s !'-)e%"((es 4*e
resentn.
Ls 'n(er!"'nes *e(en re)"@rse -e("nte ) -e("!"#n (e )'s t"e-'s -ter")es *t")"@('s r *n (eter-"n( !t"&"((.C'-)e-entr"-ente se *e(e e-)er tr"1s (e !)+n"!s /'s"t)es 'trs"nst"t*!"'nes !'-' re1eren!" r est$)e!er )'s !r"ter"'s (e 'n(er!"#n e) !*)(e$er ser !'-)e-ent(' !'n '"n"'nes (e )'s -6("!'s (e )'s ser&"!"'s !'n e) 1"n (e!'n&)"(r )'s res*)t('s '$ten"('s.
DOCUMENTO ELABORADO POR:DRA. LUZ LOO DE LI
MEDICO CIRUJANOADMINISTRADOR DE SALUD
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Gr1/ico #o- (*
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D'n(e:
CDsCTsCDs,CPsCTs,CDs"CPs,CTs"CDs1CPSICTs1
C-
C'st' ("re!t' (e )'s se!t'res (-"n"strt"&'s.
C'st' t't) (e )'s se!t'res (-"n"strt"&'s. C'st'("re!t' (e )'s se!t'res ,ener)es.C'st' r'&en"ente (e )'s se!t'res (-"n"strt"&'s.C'st' t't) (e )'s se!t'res ,ener)es.C'st' ("re!t' (e )'s se!t'res "nter-e("'s.C'st' r'&en"ente (e )'s se!t'res ,ener)es.C'st' t't) (e )'s se!t'res "nter-e("'s. C'st'("re!t' (e )'s se!t'res 1"n)es.C'st' r'&en"ente (e )'s se!t'res "nter-e("'s.C'st' t't) (e )'s se!t'res 1"n)es.
asos %ara el Costeo
a- aso *8 Identi/icaci2n de centros de costos del establecimiento
Ti%os de ser3icios
Ser3icios administrati3os.S'n )'s !entr's (e !'st's en!r,('s (e ) )$'r (-"n"strt"& (e) est$)e!"-"ent'
4*e !'ntr"$*e $r"n(r *n ser&"!"' (e s)*(. P*e(en ,enern *n 'r!ent%e e4*eK'(e "n,res's.
Ser3icios 0enerales.S'n )'s !entr's (e !'st's en!r,('s (e $r"n(r '' (e /'te)er+ en e)est$)e!"-"ent' (e s)*( !'ntr"$*en(' $r"n(r *n ser&"!"' (e !)"((. P*e(en,enerr "n,res's tr&6s (e ) &ent (e ser&"!"'s.
Ser3icios intermedios.S'n )'s !entr's (e !'st's 4*e $r"n(n '' en )s !t"&"((es (e (",n#st"!' trt-"ent' !'-' rte (e ) )$'r 4*e se re)"@ en )'s !entr's (e !'st's 1"n)es (e )'sest$)e!"-"ent's (e s)*(. Se 1!t*rn "n(een("ente-ente ,enern "n,res's. Se,5n)' '$ser&(' est's ser&"!"'s ,enern e) -'r 'r!ent%e (e "n,res's.
Ser3icios /inales.S'n )'s !entr's (e !'st's 4*e re)"@n ) ten!"#n ("re!t 1"n) (e) !"ente !'r(e!'n )'s '$%et"&'s (e ) "nst"t*!"#n. Se 1!t*rn "n(een("ente-ente ,enern"n,res's en 'r(en (e "-'rtn!" (es*6s (e )'s ser&"!"'s "nter-e("'s en ) ,rn-'r+ (e )'s est$)e!"-"ent's (e s)*(.
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$e7uisitos %ara determinar los centros de costosE) est$)e!"-"ent' (e s)*( en 1*n!"#n s* estr*!t*r 1*n!"'n) (e$er e)$'rr s*!rter (e !entr's (e !'st's ) !*) es 1'r-*)( ten"en(' !'-' re1eren!" e)Ct)',' (e !entr's (e !'st's (e) SICI.
Est's !entr's (e !'st's se (eter-"nn en 1*n!"#n s" !*-)en !'n tener )'ss",*"entes re4*"s"t's: .In1restr*!t*r.2. Re!*rs's *-n's "(ent"1"!('s. .S*-"n"str's ' $"enes.;. Ser&"!"'s 5$)"!'s !'-*nes (e ter!er's3. >.E4*"-"ent'.8. Pr'(*!!"#n "(ent"1"!$)e.
Cat1lo0o de centros de costos con unidades de medida-
ro%uesta de cat1lo0o de centros de costos) elaborada %or el E7ui%o SICILima del ro&ecto '(((-
"uentes consultadas8's"t) N!"'n) Cetn' ere(" 's"t) N!"'n) Dn"e) A)!"(es Crr"#n's"t) N!"'n) D'!ente M(re N"K' Sn Brt')'-6 's"t) (e E-er,en!"sCs"-"r' U))' 's"t) Mr" A*7")"('r Inst"t*t' N!"'n) (e Re/$")"t!"#n
Inst"t*t' N!"'n) (e S)*( (e) N"K' Inst"t*t' (e S)*( Ment) 'n'r"' De),(' "(e' N',*!/" Inst"t*t' N!"'n) (e En1er-e((es Ne')s"!s 's"t) Re,"'n)D'!ente (e Tr*%"))' 's"t) Be)6n (e Tr*%"))' 's"t) ?+!t'r R-'s G*r(" 's"t)(e A'' (e *-n, 's"t) Bn( (e S/")!' Centr' Mtern' Per"nt).
O1"!"n Gener) (e P)n"1"!!"#n OGPO1"!"n (e Est(+st"! e In1'r-t"! OEID"re!!"#n Gener) (e S)*( (e )s Pers'ns DGSPS"ste- (e In1'r-!"#n (e C'st's e In,res's SICI3C'-"s"#n (e ) C'nt(*r+ P5$)"! (e ) N!"#nB"$)"',r1+
E7er"en!"s (e tr$%' en Brs") C')'-$" C/")e
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ADMINISTRADOR DE SALUD
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CODIGO
SICI
CE#T$OS DE COSTOS U#IDAD DE MEDIDA
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U#IDAD DE CUIDADOS I#TE#SI.OS
UCI DE MEDICI#A
UCI CARDIOLOGICA
UCI METABOLICA
UCI NEUROLOGICA
UCI RESPIRATORIA
UCI UI$U$GICA
UCI NEUROUIRURGICA
UCI EDIAT$ICA
UCI #EO#ATOLOGIA
UCI GI#ECOODRA. LUZ LOO DE LI
MEDICO CIRUJANOADMINISTRADOR DE SALUD
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CODIGO
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CE#T$OS DE COSTOS U#IDAD DE MEDIDA
+(
+((*
+((*(*
;0;DRA. LUZ LOO DE LI
MEDICO CIRUJANOADMINISTRADOR DE SALUD
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Su0erencias %ara elaborar la cartera de centros de costos8
. De1"n"r )'s !entr's (e !'st's t'-n(' en !*ent )'s re4*"s"t's:
Re!*rs's *-n's s",n('sC'ns*-' (e s*-"n"str'sRe,"str' (e ser&"!"'s (e ter!er's !'ns*-' (e ser&"!"'s 5$)"!'sE4*"-"ent' In1restr*!t*rPr'(*!!"#n "(ent"1"!$)e
2. Se (e$en (e1"n"r en *n "n"!"' (e ) "-)e-ent!"#n (e) SICI )'s !entr's (e!'st's 4*e !*entn !'n "n1'r-!"#n (es,re,( r ser "n,res( )s"ste-. P'ster"'r-ente se *e(en "n!re-entr )'s !entr's (e !'st's.
. Se (e$e &er"1"!r 4*e e) s"ste- (e "n1'r-!"#n (e) est$)e!"-"ent' ten,) (e!*( (t (e )'s !entr's (e !'st's 4*e se &n (e1"n"r r e) SICI.
;. Se (e$e resetr ) !'("1"!!"#n s",n( )'s !entr's (e !'st'ss*$!entr's (e !'st's ("&"s"'nes en r@#n 4*e este es *n !t)',' (e *s' n"&e) n!"'n) r e) SICI 4*e er-"te ) !'-r!"#n (eest$)e!"-"ent's /$)r (e *n -"s-' "("'- !'("1"!!"#n.
>. S" es ert"nente "-)e-entr *n n*e&' !entr' (e !'st's !'n *n n*e&!'("1"!!"#n ) !''r("n!"#n (e$e /!erse !'n ) O1"!"n Gener) (e
P)n"1"!!"#n (e) M"n"ster"' (e S)*(.
8. En )'s ser&"!"'s (-"n"strt"&'s:
Se *e(e (e1"n"r )'s !entr's (e !'st's !'r(e ) !t)',' ' ,r*r!entr's (e !'st's 'r e%e-)' n"&e) (e D"re!!"#n.
En ),*n's est$)e!"-"ent's se !*ent !'n -s ("re!!"'nes 4*e )s!'ns"(er(s en e) !t)',' ' !'n !'-"t6s ' e4*"'s (e ,est"#n.Est's *e(en "n!)*"rse en D"re!!"#n ' ) Un"(( (e A'' ) Gest"#n' Un"(( (e Desrr'))' Inst"t*!"'n).
E) t"' (e r'rrte' (e !'st's (-"n"strt"&'s er-"te ess
!'ns"(er!"'nes.L Je1t*r (e En1er-er+ es ) '1"!"n r'"-ente (-"n"strt"&n' se (e$en !'ns"(err )s en1er-ers s"sten!")es.
En Se,*r's se !'ns"(ern )s '1"!"ns (-"n"strt"&s n' se!'ns"(ern )'s ser&"!"'s s"sten!")es 4*e se restn )'s$ene1"!"r"'s.
9. En ser&"!"'s ,ener)es:
Se se)e!!"'n )'s !entr's (e !'st's !'n )'s 4*e se & tr$%r es
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re!'-en($)e 'r e) t"' (e *n"((es (e -e("( 4*e se(es,re,(' en /'s"t)es e "nst"t*t's.
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Ejem%lo de una Cartera de Centros de Costos de un hos%ital8
Centro de CostosSer3icios administrati3os
D"re!!"#nL',+st"!Pers'n)E!'n'-+P)n"1"!!"#nSer3icios 0eneralesL&n(er+
C'!"nTrns'rtesL"-"e@Ser3icios intermediosCentr' *"r5r,"!'
S) (e Prt's
L$'rt'r"'R's U)trs'n"('Fr-!"Ser3icios /inalesC'ns*)t e7ternE-er,en!"'s"t)"@!"#n
Pr',r-s
Unidad de Medida
'rs /'-$re'rs /'-$re'rs /'-$re'rs /'-$re'rs /'-$re
")',r-'s (e r' )&(N5-er' (e r!"'nes
")#-etr's re!'rr"('sMetr's !*(r('s
N5-er' (e "nter&en!"'nes 4*"r5r,"!s'rs 4*"r5r,"!s ("s'n"$)esr',r-(s e%e!*t(s3N5-er' (e rt's'rs ("s'n"$)es en s) (e rt'sN5-er' (e e7-enesN5-er' (e e7-enes
N5-er' (e e7-enesN5-er' (e re!ets ten("(s
N5-er' (e ten!"'nesN5-er' (e ten!"'nesD+s !"enteD+s !-N5-er' (e e,res'sN5-er' (e ten!"'nes
b- aso '8 Estructura de costos
b-*- Determinaci2n de costos directos
Pr e) SICI )'s !'st's ("re!t's s'n:
b-*-*- $ecursos !umanos en este r*$r' !'ns"(er-'s:
Re-*ner!"'nes (e tr$%('res n'-$r('s. Re-*ner!"'nes (e tr$%('res !'ntrt('s )@' 1"%'.
Re-*ner!"'nes (e tr$%('res !'ntrt('s 'r ser&"!"'s n' ers'n)es.
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DRA. LUZ LOO DE LI
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Bene1"!"'s s'!")es (e )'s tr$%('res n'-$r('s !'ntrt('s )@'1"%' A'rtes e7tr'r("nr"'s 1'n(' (e ens"'nes (e ers'n) !t"&' 'rte EsS)*(3.
Grt"1"!!"#n 'r F"ests Ptr"s. A,*"n)(' 'r F"ests N&"(eKs. B'n"1"!!"#n 'r Es!')r"((. P,' (e ,*r("s /'s"t)r"s (e) ers'n) s"sten!"). Se,*r' (e r"es,'. Gst' (e !nst (e &+&eres. P,' (e /'rs (e r!"'n-"ent' (e ers'n) (-"n"strt"&'.
La in/ormaci2n antes descrita debe ser %ro%orcionada %or la O/icinade ersonal en medio ma0n9tico %ara 7ue se realice el %roceso de
inter/ase con el SICI 7ue est1 establecido en el Manual de Usuario & delSistema- Se %uede contrastar in/ormaci2n con la O/icina de Econom4a enlo relacionado a %a0o de racionamiento-
Gst' (e &est*r"' (e) ers'n).Esta in/ormaci2n debe ser %ro%orcionada %or Almac9n-
Distribuci2n horaria de %ersonal
L ("str"$*!"#n /'rr" (e ers'n) (e$e ser e)$'r( n"&e) (e )'s !entr's
(e !'st's !'ns')"(rse n"&e) (e (ert-ent's s"sten!")es '(-"n"strt"&'s se,5n !'rres'n(.
Est es *n tre 4*e !'-ete ("re!t-ente tr$%r ) O1"!"n (e Pers'n)!''r("n( en *n "n"!"' /st 4*e se !'ns')"(e e) r'!es' !'n ) Un"(( *O1"!"n (e C'st's.T'(' e) ers'n) (e )'s ser&"!"'s (-"n"strt"&'s ,ener)es "nter-e("'s 1"n)es (e$e tener re,"str( s* ("str"$*!"#n /'rr" en 1*n!"#n )s >0 /'rs(e tr$%' -ens*) est$)e!"('. L ("str"$*!"#n /'rr" (e$e ser ers'n 'rers'n 'r !( !entr' (e !'st's.
Un &e@ !'ns')"(( ) "n1'r-!"#n se (e$er "n,resr ) s"ste- )'sres'ns$)es (e) "n,res' (e est (t *e(en ser:oL O1"!"n (e Pers'n)oL Un"(( * O1"!"n (e C'st'soL's !entr's (e !'st's
L (e1"n"!"#n (e )'s res'ns$)es (een(er (e ) "nst"t*!"#n (e )'s re!*rs's!'n 4*e !*ente (e )s res'ns$")"((es 4*e se *e(n (e)e,r (e) ,r('(e rt"!"!"#n 4*e / n"&e) (e )'s tr$%('res.
DOCUMENTO ELABORADO POR: >=DRA. LUZ LOO DE LI
MEDICO CIRUJANOADMINISTRADOR DE SALUD
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O/icina de ersonal
"uncionario !oras en ersonal Licencia %or
ca%acitaci2n
L"!. J 20 0
b-*-'- SuministrosC'ns*-' (e $"enes -ens*) '$ten"( tr&6s (e e!'ss (e A)-!6n
Est's !'ns*-'s (e$en estr 'r(en('s se,5n )s ese!+1"!s (e ,st'E.G.3 ' rt"(s res**est)es:?"t"!'s M'&")"(( E.G. 20?est*r"' E.G. 22Este r*$r' n' !'ns"(er *n"1'r-es (e) ers'n) e) !*) est !r,('
en re!*rs's /*-n's.C'-$*st"$)es )*$r"!ntes
A)"-ent'sR!"'n-"ent' ,' (e /'rs e7trs3Mter") (e es!r"t'r"' Mter") (e )"-"e@Mter") -6("!' 4*"r5r,"!'Me("!-ent's
Gses Me("!"n)esB"enes (e ("str"$*!"#n Grt*"tC'-r (e e4*"'s
r tr$%r (ere!"!"#n3Otr's
E.G. 2E.G. 2;E.G. 2;E.G. 0E.G. 0E.G. 0E.G. 0
E.G. 0E.G. E.G. >
Esta in/ormaci2n 7ue debe ser %ro%orcionada %or Lo04stica.
Re'rte (e !'ns*-' (e $"enes este re,"str' er-"te !'ntrstr e) e("(' tr&6s (e e!'s !'n )' 4*e re)-ente se / !'ns*-"('. Este re'rte se"n,res -n*)-ente ) SICI.
Esta in/ormaci2n debe ser %ro%orcionada %or los centros de costos-
S" )'s est$)e!"-"ent's !*entn !'n *n s'1tre en L',+st"! es 's"$)eest$)e!er *n "nter1se s+ e&"tr ) (*)"!"(( (e tr$%'s -n*)es.
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b-*->- Ser3icios
S'n )'s ser&"!"'s rest('s ("re!t-ente ) !entr' (e !'st's.Entre )'s ser&"!"'s tene-'s:Ser&"!"'s (e ter!er's 'r ers'ns nt*r)es.Ser&"!"'s (e ers'ns %*r+("!s Ser&"!e (e N*tr"!"#n L"-"e@
?",")n!"3.Ser&"!"'s (e -nten"-"ent' re&ent"&' !'rre!t"&'.Re!"$' (e) n5-er' (e te)61'n' ("re!t' !'ns*-' (e ,* ' ener,+
e)6!tr"! !'n -e("('res r'"'s e7!)*s"&'s r e) !entr' (e !'st's.
Esta in/ormaci2n debe ser %ro%orcionada %or Lo04stica-Si ha& so/tare en Lo04stica es %osible establecer una inter/ase & as4e3itar la du%licidad de trabajos manuales-
b-*-+- De%reciaci2n
L (ere!"!"#n (e )'s e4*"'s (e$e ser r''r!"'n( 'r L',+st"! ))ternt"& es tr$%r en ) Un"(( (e C'st's.
Se *e(e *t")"@r e) -6t'(' (e (ere!"!"#n )"ne) este 5)t"-' est$)e!"(''r ) C'nt(*r+ P5$)"! (e ) N!"#n3 tnt' r e4*"-"ent' !'-'r -'$")"r"'.
Pr "n1restr*!t*r ) n'r- est$)e!e (ere!"!"#n *n r'-e("' (e 0K's r )'s e4*"'s -'$")"r"' 0 K's *n"((es (e trns'rte ; K's.
Si ha& so/tare en %atrimonio , Lo04stica es %osible establecer unainter/ase & as4 e3itar la du%licidad de trabajos manuales-
Alternati3as %ara considerar costos de de%reciaci2n
Es *s*) 4*e en )'s est$)e!"-"ent's (e s)*( n' se ("s'n, (e) (t' (e(ere!"!"#n (e !t"&'s 1"%'s 'r !( ser&"!"' s')' se !*ente !'n "n1'r-!"#n (e)"n&entr"' 1+s"!' n' &)'r"@(' (e )'s -*e$)es -4*"nr"s e4*"'s (e )(ere!"!"#n !'nt$)e !)s"1"!( en ; r*$r's: (ere!"!"#n (e -*e$)es (e '1"!"ne("1"!"'s -4*"nr" e4*"' (e *n"((es (e trns'rte. En este !s' se (e$e
t'-r ) (e!"s"#n (e n' !'ns"(err)' ' ('tr ),*ns -et'(')',+s r s*est"-!"#n.
Un -et'(')',+ *e(e ser ) (e1"n"!"#n (e *n !r"ter"' (e r'rrte' (e )(ere!"!"#n t't) (e !*er(' )'s -etr's '!*('s 'r !( ser&"!"' ' en1*n!"#n ) !'st' ("re!t' 4*e ,enern. P'r e%e-)' ) (ere!"!"#n (e e("1"!"'s es1!t"$)e r'rrterse en 1*n!"#n ) -etr%e -"entrs 4*e ) (ere!"!"#n (e-*e$)es (e '1"!"n *e(e er1e!t-ente ser ("str"$*"(' entre )'s ser&"!"'s(-"n"strt"&'s ,ener)es en 1*n!"#n )'s !'st's ("re!t's.
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P'r 'tr' )(' ) (ere!"!"#n (e -4*"nr"s e4*"'s (e$er+ ("str"$*"rse entre)'s ser&"!"'s ,ener)es "nter-e("'s 1"n)es 4*e !*entn !'n e4*"'s. Est5)t"- "n1'r-!"#n se *e(e '$tener (e) "n&entr"' 1+s"!' 4*e -ne% ) '1"!"n (e)',+st"!. En !s' (e n' ("s'ner (e est "n1'r-!"#n *e(e /!erse *n s'n(e' en!( *n' (e )'s ser&"!"'s (e) est$)e!"-"ent'.
L (ere!"!"#n (e )s Un"((es (e Trns'rte *e(e r'rrterse entre )'sser&"!"'s 4*e *s*)-ente *t")"@n este ser&"!"' "n1'r-!"#n 4*e se *e(e '$tener(e )s entre&"sts re)"@(s en )'s ser&"!"' ' (e) re,"str' 4*e e) re (e trns'rtere)"@.
b-'- Determinaci2n de costos Indirectos de los centros de costos
Pr e) SICI )'s !'st's "n("re!t's s'n:
Costos de ser3icios %=blicos & comunes Costos de ser3icios administrati3os Costos de ser3icios 0enerales Costos de ser3icios intermedios
En e) SICI se '$t"enen re'rtes (e !entr's (e !'st's 1"n)es !'n ('s t"'s (er'rrte's:
C'st's *n"tr"'s !'n r'rrte' (e ser&"!"'s (e (-"n"str!"#n ,ener)es
C'st's *n"tr"'s !'n r'rrte' (e ser&"!"'s (e (-"n"str!"#n ,ener)es e"nter-e("'s
b->- Estructura de costos /ijos
Pr e) SICI )'s !'st's 1"%'s !'ns"(er('s s'n:
Re!*rs's *-n'sDere!"!"#n
b-+- Estructura de costos 3ariables
Pr e) SICI )'s !'st's &r"$)es !'ns"(er('s s'n:
S*-"n"str'sSer&"!"'s
L !)s"1"!!"#n (e !'st's n' es t't)-ente r+,"( se *e(e '$ser&r 4*e:L's ser&"!"'s (e ter!er's !'rres'n("entes ?",")n!" L"-"e@ Mnten"-"ent're&ent"&' (e e4*"'s !'rres'n(en ,'s 1"%'s -ens*)es 'r )' 4*e est'sre)-ente *e(en ser !'ns"(er('s !'st's 1"%'s.
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L's s*-"n"str's s" $"6n es !"ert' s'n &r"$)es 'r4*e &n !'r(e ) r'(*!!"#n *n1r!!"#n (e) -'nt' (e !'-r se -nt"ene 1"% 'tr 1r!!"#n es &r"$)e.
c- aso >8 De/inici2n de criterios de %rorrateo
L's !r"ter"'s (e r'rrte' s'n -e!n"s-'s (e s",n!"#n 4*e se *t")"@n r("str"$*"r )'s !'st's "n("re!t's /!" )'s !entr's (e !'st's en r@#n 4*e n' se t"ene1'r- (e "(ent"1"!r)'s !'n (eter-"n(' r'!es' ' !t"&"((.
c-*- Criterios de %rorrateo del consumo de ser3icios comunes
L's ser&"!"'s !'-*nes !'rres'n(en ser&"!"'s 5$)"!'s ener,+ e)6!tr"! ,* te)61'n'3 ser&"!"'s ,ener)es.
Ener04a El9ctrica & A0ua
Se tr$% e) r'rrte' en 1*n!"#n )'s -etr's !*(r('s !'rres'n("entes !( !entr' (e !'st's.
Se (e$en s",nr es's se,5n 1*er:!'ns*-' )t' 5%eso ** , *?6!'ns*-' -e("n'5%eso @ , *(6!'ns*-' $%' 5%eso * , ?6'r !( !entr' (e !'st's.
C'n est 'n(er!"#n (e /!e -s 1"n ) s",n!"#n (e !'st's se,5n e) tr$%'4*e se re)"@ en )'s ("1erentes !entr's (e !'st's.N' es se-e%nte e) !'ns*-' (e ,* entre )',+st"! )&n(er+ s) (e'er!"'nes !'ns*)t e7tern.N' es se-e%nte e) !'ns*-' (e ener,+ e)6!tr"! entre e-er,en!" *n"(( (e!*"(('s "ntens"&'s !'st*r )$'rt'r"' r's /'s"t)"@!"#n.
L*e,' e) s"ste- se en!r, (e (r e) 1!t'r (e ("str"$*!"#n (e !'ns*-' 'r!entr' (e !'st's e) !*) er-"te ("str"$*"r e) !'st' (e ener,+ e)6!tr"! ' (e,* *n &e@ "n,res(' e) (t' !'rres'n("ente (e ,st' (e) -es.
Tel9/ono
E) ,st' en te)61'n's ("re!t's se !r, ) !entr' (e !'st's rese!t"&'.En e) !s' (e r'rrter e) !'st' (e ) !entr) te)e1#n"! se (e$e "n,resr )
s"ste- ) "n1'r-!"#n (e) n5-er' (e ne7's 'r !entr's (e !'st's este (t'er-"te ) s"ste- re)"@r e) r'rrte' (e ,st' (e ) !entr) te)e1#n"! /!" )'s("1erentes !entr's (e !'st's.
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ADMINISTRADOR DE SALUD
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c-'- Criterios de %rorrateo de centros de costos de ser3icios 0enerales
Lim%ie:a
. En $se )'s -etr's !*(r('s (e !( !entr' (e !'st's se s",n# *n es're)t"&' se,5n ) (e-n( #t"- (e )"-"e@.
eso * , ?8 )"-"e@ (e t"' n' !r+t"!'
Se!t'r (-"n"strt"&' Pt')',+ Fr-!" Pr',r-s -$*)t'r"'s
eso @ , *(8 )"-"e@ (e t"' se-"!r+t"!'
's"t)"@!"#n E-er,en!" R("')',+ E!',r1+ T'-',r1+ L$'rt'r"'Me("!"n F+s"! Re/$")"t!"#n L&n(er+ 's"t)"@!"#n ),*n's Centr's(e Pr'(*!!"#n3
eso ** , *?8 )"-"e@ (e t"' !r+t"!'Centr' 4*"r5r,"!' *n"((es (e !*"(('s "ntens"&'s s) (e rt's (")"s"s!entr) (e ester")"@!"#n e-er,en!".
2. Se "n,resn ) SICI )s 'n(er!"'nes rese!t"&s 'r !( !entr' (e !'st'seste (t' se -*)t")"! 'r )'s -etr's !*(r('s (e !( !entr' (e !'st's e)s"ste- se en!r, (e (r e) 1!t'r (e s",n!"#n !'rres'n("ente.
.i0ilancia
En 1*n!"#n )'s -etr's !*(r('s (e !( !entr' (e !'st's se (eter-"n e)'r!ent%e 4*e es e) 1!t'r (e ("str"$*!"#n. E) s"ste- se en!r, (e r'!esr e) (t'.
#utrici2n
Pr re'rtr r'(*!!"#n (e1"n"r e) !'st' (e n*tr"!"#n r !( !entr' (e !'st's 4*e est se !'-r$)e se tr$% !'n ) Un"((es T6!n"!s (e N*tr"!"#n.
Pr'!e("-"ent':
. Se (e$e /))r e) !'st' en se!' (e )'s "ns*-'s r e)$'rr *n r!"#n.2. L r!"#n est !'-*est (e )s s",*"entes 'r!"'nes:Des*n'A)-*er@'C'-"(
. Se /))r'n )'s !'st's en se!' (e )'s "ns*-'s 4*e "nter&"enen en )'s("1erentes t"'s (e ("ets r!"'nes ' 'r!"'nes3
;. Se (e1"ne e) !'st' (e *n r!"#n (e ("et !'-)et !'-' e) &)'r (e *nUn"(( T6!n"! (e N*tr"!"#n.
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>. Se !'-r e) !'st' en se!' (e )s r!"'nes (e )'s ("1erentes t"'s (e ("et!'n e) !'st' e) &)'r (e ) Un"(( T6!n"! (e ) r!"#n (e ("et !'-)et se'$t"ene ) Un"(( T6!n"! (e N*tr"!"#n rese!t"& (e )'s ("1erentes t"'s (e ("et.
8. L*e,' ent'n!es t'(s )s 'r!"'nes ' r!"'nes (e )s ("1erentes ("ets s'n!'-r$)es 'r )s Un"((es T6!n"!s (e N*tr"!"#n.
9. Se /!e e) re'rte (e Un"((es T6!n"!s (e N*tr"!"#n !'ns*-"(s 'r entr'(e !'st's.
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DRA. LUZ LOO DE LIMEDICO CIRUJANO
ADMINISTRADOR DE SALUD
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Pes' (e) 4*ete T-K' (e) 4*ete
N5-er' (e "e@s (e) 4*ete T"e-' 4*e (e-n( e) r'!es' (e )"-"e@ se!(' r-(' ester")"@('(e) 4*ete
MantenimientoSe tr$% !'n ) "n1'r-!"#n (e OTM (e) M"n"ster"' (e S)*( (e ('n(e se *e(ene7trer e) n5-er' (e tr$%'s e) n5-er' (e /'rs *t")"@(s 'r !( !entr' (e!'st's.
Trans%orte
Se tr$% !'n ) "n1'r-!"#n (e ")#-etr's re!'rr"('s 'r !( !entr' (e !'st's.
Saneamiento Ambiental
Se tr$% !'n "n1'r-!"#n (e n5-er' (e /'rs 'r !entr' (e !'st's.
d- aso +8 Identi/icaci2n de %roducci2n de los di/erentes centros decostos
Se "(ent"1"! en !( !entr' (e !'st's ) !t"&"(( ' r'!es' reresentt"&' !'n s*
rese!t"& *n"(( (e -e("(. C'ns*)tr !t)',' (e !entr's (e !'st's.Ane;o '-
Ser3icios administrati3osSe tr$% !'n n5-er' (e /'rs 'r ers'n 4*e (e$e )$'rr en e) -es "n!)*e )s/'rs r!"'n-"ent'3 'r !entr's (e !'st's.
Ser3icios 0enerales e intermediosSe tr$% re,"str' (e r'(*!!"#n en 1*n!"#n ) rese!t"& *n"(( (e -e("(est$)e!"( 'r !( !entr' (e !'st's.L "n1'r-!"#n (e r'(*!!"#n (e$e ese!"1"!r 4*e !entr's (e !'st's se $r"n(#
ser&"!"'s. C*nt' -'r (es,re,!"#n -'r ese!"1"!"(( r ("str"$*"r )'s !'st's.
Ser3icios /inalesSe tr$% re,"str' (e r'(*!!"#n en 1*n!"#n ) rese!t"& *n"(( (e -e("(est$)e!"( 'r !( !entr' (e !'st's.
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e- aso ?8 Obtenci2n de costos directos %or centros de costos
L's !'st's ("re!t's (e !( !entr' (e !'st's se /))n (e s*-r:
C'st' (e re!*rs's /*-n's C'st' (e s*-"n"str's C'st's (e ser&"!"'s C'st's (e (ere!"!"#n E4*"'s ' In1restr*!t*r3
A est's !'st's se )e ,re,n )'s !'st's (e ser&"!"'s 5$)"!'s !'st's (eser&"!"'s !'-*nes )"-"e@ &",")n!" s" s'n ter!"r"@('s3.
A) !r*@r !'n ) "n1'r-!"#n (e r'(*!!"#n 'r !( !entr' (e !'st's se'$t"ene e) !'st' *n"tr"' ("re!t' este (t' *e(e ser r )'s !entr's (e!'st's (-"n"strt"&'s ,ener)es "nter-e("'s 1"n)es.
/- aso @8 Secuencia de %rorrateos de costos
rimer %rorrateo
rorrateo de ser3icios comunes
Es e) !'rres'n("ente ) !'ns*-' (e ser&"!"'s 5$)"!'s ser&"!"'s !'-*nes )"-"e@ &",")n!" s" s'n ter!"r"@('s3 4*e se "n!)*e en e) -'nt' (e !'st' ("re!t'.
Se0undo %rorrateo
rorrateo de ser3icios administrati3os
D"str"$*!"#n (e !'st's (-"n"strt"&'s )'s !entr's (e !'st's ,ener)es "nter-e("'s 1"n)es.
Este se re)"@ -e("nte ) )"!!"#n (e *n 1!t'r (e ("str"$*!"#n e) !*) se'$t"ene (e ) s",*"ente 1#r-*):
C'st' A(-"n"strt"&' 1!t'r (e ("str"$*!"#n
C'st' T't) C'st' A(-"n"strt"&'
Este 1!t'r se -*)t")"! 'r e) !'st' ("re!t' (e !( !entr' (e !'st's se '$t"ene )s",n!"#n (e) !'st' (-"n"strt"&'.
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Tercer %rorrateororrateo de ser3icios 0enerales
C'rres'n(e ) ("str"$*!"#n (e !'st's (e ser&"!"'s ,ener)es )'s !entr's (e !'st's"nter-e("'s 1"n)es *t")"@n(' ) "n1'r-!"#n (e ser&"!"'s rest('s 'r !( !entr'(e !'st's ,ener) )'s (e-s !entr's (e !'st's.
Cuarto %rorrateororrateo de ser3icios intermedios
C'rres'n(e ) ("str"$*!"#n (e !'st's (e ser&"!"'s "nter-e("'s )'s ser&"!"'s1"n)es !'r(e ) "n1'r-!"#n (e ser&"!"'s rest('s 'r !( !entr' (e !'st's
"nter-e("' )'s !entr's (e !'st's 1"n)es.
0- aso F8 Determinaci2n de costos totales & unitarios
Centros de costos administrati3os
L's !'st's t't)es estn reresent('s 'r s*s !'st's ("re!t's. E) !'st' *n"tr"' se'$t"ene (e ("&"("r !'st's ("re!t's (-"n"strt"&'s entre ) *n"(( (e -e("(!'rres'n("ente 'r !entr' (e !'st's.
Centro de costos 0enerales
L's !'st's t't)es estn reresent('s 'r s*s !'st's ("re!t's -s e) r'rrte're!"$"(' (e !'st's (-"n"strt"&'s. E) !'st' *n"tr"' se '$t"ene (e ("&"("r )'s !'st'st't)es ,ener)es (e !( !entr' (e !'st's entre ) *n"(( (e -e("(!'rres'n("ente 'r !entr's (e !'st's.
Centro de costos intermedios
L's !'st's t't)es estn reresent('s 'r s*s !'st's ("re!t's -s e) r'rrte'
re!"$"(' (e !'st's (-"n"strt"&'s !'st's ,ener)es. E) !'st' *n"tr"' se '$t"ene (e("&"("r )'s !'st's t't)es "nter-e("'s (e !( !entr' (e !'st's entre ) *n"(( (e-e("( !'rres'n("ente 'r !entr's (e !'st's.
Centros de costos /inales
('s -'()"((es !'n )'s !entr's (e !'st's 1"n)es.
L's !'st's t't)es estn reresent('s 'r:
C'st's ("re!t's -s e) r'rrte' re!"$"(' (e !'st's (-"n"strt"&'s !'st's,ener)es
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C'st's ("re!t's -s e) r'rrte' re!"$"(' (e !'st's (-"n"strt"&'s !'st's,ener)es !'st's "nter-e("'s.
P'r )' tnt' e) !'st' *n"tr"' *e(e '$tenerse !'n s"n r'rrte' (e ser&"!"'s"nter-e("'s.
L 1#r-*) r /))r !'st's *n"tr"'s r'-e("'s en ,ener) r !*)4*"er t"'(e ser&"!"' es:
Gst' (e) !entr' (e !'st's -ens*) C'st' Un"tr"' Pr'-e("'
Pr'(*!!"#n -ens*)
O$tene-'s !'st's *n"tr"'s r'-e("'s (e ) !t"&"(( se)e!!"'n( re&"-ente 4*e"(ent"1"! ) )$'r (e) !entr' (e !'st's.
P*e(e "(ent"1"!rse 'r !entr's (e !'st's -s (e *n !t"&"(( 4*e se (esee !'ster ent'n!es re&"-ente ) /))@,' (e !'st's *n"tr"'s / 4*e s",nr !'st's !(*n (e )s !t"&"((es *t")"@n(' -e!n"s-'s (e 'n(er!"#n.
C- Metodolo04a de estimaci2n de in0resos
a- As%ectos 0enerales de in0resos & e;oneraciones
L's "n,res's s'n )'s re!*rs's ("re!t-ente re!*(('s RDR3 4*e e)est$)e!"-"ent' re!*( tr&6s (e) !'$r' (e tr"1s 'r )'s ser&"!"'s 4*e '1ert. L's!entr's (e !'st's ,ener('res (e "n,res's en )'s est$)e!"-"ent's (e s)*( s'n1*n(-ent)-ente )'s 4*e !'rres'n(en )'s ser&"!"'s "nter-e("'s 1"n)es. Y (ee))'s e) 4*e ,ener )'s "n,res's en -'r 'r!ent%e s'n )'s ser&"!"'s 1"n)es er')'s 4*e er-"ten -'r re!*(!"#n tr&6s (e !% s'n )'s ser&"!"'s "nter-e("'sen r@#n (e -'res 'r!ent%es (e e7'ner!"'nes (e1"!"en!"s en e) re,"str' (e )'s ser&"!"'s 4*e (e$er+n 1!t*rrse !'$rrse.
Es "-'rtnte ("1eren!"r:
In0reso 0enerado: es e) "n,res' ,ener(' en e) -'-ent' en 4*e sere)"@ *n !t"&"(( (e rest!"#n (e ser&"!"'s ' r'(*!!"#n.
In0reso re0istrado en caja: es e) "n,res' ,ener(' 4*e es re,"str(' en!%. En 'trs )$rs es ) re!*(!"#n 'r ) r'(*!!"#n ,(.
roducci2n re0istrada: es e) re,"str' (e )s !t"&"((es ' rest!"'nesre)"@(s n"&e) (e est(+st"! ' )'s !entr's (e !'st's.
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MEDICO CIRUJANOADMINISTRADOR DE SALUD
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roducci2n %a0ada8es e) re,"str' (e ) r'(*!!"#n 4*e , *n tr"1(e1"n"(.
Subre0istro de %roducci2n8Es ) r'(*!!"#n 4*e se e%e!*t er' 4*e n'se re,"str en est(+st"! ' en )'s !entr's (e !'st's.
Est's "n,res's s'n !'-)e-ent('s 'r 4*e))'s r'&en"entes (e re!*rs's'r("nr"'s RO3 )'s !*)es t"enen *n rt"!"!"#n "-'rtnte en e) 1"nn!"-"ent'(e) ,st' (e) est$)e!"-"ent'.
L's re!*rs's 'r("nr"'s re!*rs's ("re!t-ente re!*(('s !'nst"t*en )s ('s1*entes (e 1"nn!"-"ent' -s "-'rtntes (e )'s est$)e!"-"ent's /'s"t)r"'s en
)'s 5)t"-'s K's se / '$ser&(' *n "n!re-ent' (e )'s RDR en re)!"#n )res**est' t't) )' 4*e /$) (e *n "n!re-ent' en ) re!*(!"#n tr&6s (e) !'$r'(e )'s ser&"!"'s.
S" )'s !'st's "-)"!n e) *s' (e re!*rs's ' 1!t'res r'(*!t"&'s )'s "n,res's )!!"(( (e ,str ent'n!es )'s res'ns$)es (e )'s est$)e!"-"ent's (e s)*( en,ener) t"enen ) ne!es"(( (e !'ntr !'n "nstr*-ent's (e ,est"#n 4*e er-"tn *n-e%'r !'ntr') (e ("!/'s re!*rs's !'n'!er e) 'rte (e "n,res's ,ener('s 'r !(*n (e )s *n"((es r'(*!t"&s 4*e !'-'nen ) "nst"t*!"#n.
L's &n!es !'n!et*)es -et'(')#,"!'s r ) (eter-"n!"#n se,*"-"ent' (e )'s
"n,res's !t('s 'r est$)e!"-"ent's (e s)*( 5$)"!'s r e1e!t's (e t'- (e(e!"s"'nes ,eren!")es s'n -* es!s's.
L -'r rte (e es1*er@'s ) rese!t' /n est(' !entr('s en e)er1e!!"'n-"ent' (e r'!e("-"ent's t6!n"!'(-"n"strt"&'s (e !t!"#n !'ntr') (e)'s "n,res's s",*"en(' )s n'r-s !'nt$)es res**est)es &",entes r )s"nst"t*!"'nes (e) se!t'r 5$)"!' en ,ener).
E) n"&e) (e "n,res's en !*)4*"er *n"(( r'(*!t'r se (eter-"n en $se )!nt"(( r'(*!"( e) re!"' (e) r'(*!t'. S" ("!/' re!"' se -nt"ene !'nstnte e)n"&e) (e "n,res' (een(er 5n"!-ente (e) !'-'rt-"ent' (e ) r'(*!!"#n en *n
er+'(' (eter-"n(' en este !s' e) "n,res' r'-e("' ser ",*) ) re!"'.
C*n(' se t"ene *n s#)' re!"' *n s#)' r'(*!t' e) !)!*)' es s"-)e ("re!t' s"ne-$r,' en )'s est$)e!"-"ent's (e s)*( e7"sten -*!/'s ser&"!"'s !'n s*rese!t"&s tr"1s )s 4*e s* &e@ estn !)s"1"!(s 'r !te,'r+s )s 4*e s'ns",n('s )'s !"entes (e !*er(' s* !'n("!"#n e!'n#-"!.L' nter"'r /!e !'-)e% ) (eter-"n!"#n (e )'s "n,res's 4*e (een(ern (e)tr"1r"' (e ) !nt"(( (e !"entes 4*e s'n s",n('s *n * 'tr !te,'r+tr"1r" r e) rese!t"&' ,' 'r )'s ser&"!"'s 't'r,('s 'r e) est$)e!"-"ent'.
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As"-"s-' e7"sten 1!t'res 4*e -'("1"!n )s tr"1s 4*e (e$er+n ,r )'s!"entes. Es e) !s' (e )'s !"entes !'n r'$)e-s e!'n#-"!'s 4*e "n(*!en ('tr ')+t"!s (e e7'ner!"'nes 'ster,r )'s !'$r's 'r ),5n t"e-'.L tr"1 4*e e1e!t"&-ente se , *e(e ser ent'n!es -en'r ) re&"st)tern(' (e es -ner ) re&"s"#n (e "n,res's en("entes (e re!"$"r.
L -e("( en 4*e )'s "n,res's !t('s e1e!t"&-ente se ("1eren!"n (e )'s "n,res'seser('s -r! ent'n!es e) e1e!t' (e 's"$)es err'res en )s re&"s"'nes (e (e!"s"'nes(e e7'ner!"'nes s"ste-s (e !'$rn@ s+ !'-' en ) (e1"n"!"#n (e ) estr*!t*r (es",n!"#n (e !te,'r+s )'s !"entes. A("!"'n)-ente r'$)e-s (e 1")tr!"'nesn' e7)"!(s (e re!*rs's *e(en ,'tr )s 1*entes (e ("1eren!"!"#n entre -$'st"'s (e "n,res's es (e!"r *n $re!/ (e "n,res's.
C'-' es (e s*'nerse !'n'!er ) $re!/ s*s 1*entes 4*e e7)"!n s* n"&e) es (es*- "-'rtn!" r e) (e!*(' se,*"-"ent' !'ntr') (e "n,res's (e )'sest$)e!"-"ent's.
L "n1'r-!"#n (e )'s "n,res's !t('s en )'s est$)e!"-"ent's (e s)*( -*estr,ener)-ente *n n"&e) (e ,re,!"#n 4*e n' es 5t") r ) t'- (e (e!"s"'nese!'n#-"!s n"&e) (e ) "nst"t*!"#n (e )'s !entr's (e !'st's (ert-ent'ss"sten!")es.
Es *s*) 4*e e) n"&e) (e "n1'r-!"#n ("s'n"$)e se ) e-"t"( 'r )s '1"!"ns (e !%)s 4*e ese!"1"!n en e) Prte D"r"' (e Re!*(!"#n )'s (ert-ent's '
!t"&"((es ,)'$)es 4*e ,enerr'n )'s "n,res's. Es "n1'r-!"#n se !'ns')"((es*6s n"&e) -ens*) se en&+ ) O1"!"n (e E!'n'-+ rese!t"& r s*'ster"'r re,"str'.
Es *s*) !'ntr !'n ) "n1'r-!"#n (e )'s "n,res's 'r !'ns*)ts e7terns */'s"t)"@!"#n !'-' *n t'(' s"n re!"sr 4*e ser&"!"'s estn 'rtn(' en -'r-e("( en ) ,ener!"#n (e) "n,res' ,)'$). Es !'n&en"ente -e%'rr )'sr'!e("-"ent's tr("!"'n)es (e re!'")!"#n (e "n1'r-!"#n (e "n,res's !t('s e"n"!"r n*e&'s re,"str's n"&e) (e )'s ("1erentes ser&"!"'s ,ener('res (e "n,res's.
As"-"s-' se (e$e s"ste-t"@r ) "n1'r-!"#n !'rres'n("ente e7'ner!"'nes )
-"s- 4*e (e$e r'&en"r (e) Dert-ent' (e As"sten!" S'!") ' (e) re,"str' (e !%en )'s est$)e!"-"ent's en )'s 4*e / *n r',r- 4*e er-"t tener !!es' est (t (e$er+n !'-rrse )s 1*entes !'n e) 1"n (e e&"(en!"r ) !'ns"sten!"(e ) "n1'r-!"#n )nter -e%'r en )'s r'!es's re)!"'n('s (e1"n"r e) 1)*%'(e!*(' (e )'s r'!es's.
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b- aso *8 $e0istro de in0resos 0enerados %or caja
L !% re,"str('r ' )'s re!"$'s (e !'$r' en )'s est$)e!"-"ent's (e s)*( er-"te))e&r *n !'ntr') e7!t' (e )'s "n,res's ("r"'s.
L !)s"1"!!"#n (e )'s !entr's ,ener('res (e "n,res's !entr's (e !'st'sr'(*!t"&'s3 en est$)e!"-"ent's 4*e !*entn !'n !%s re,"str('rs (een(e (e('s se!t's:
De ) !!"(( (e ) -"s- !% / !%s re,"str('rs r',r-$)es 0 20 >0 # 00 ser&"!"'s ' !%er's3
De) n5-er' (e !entr's ,ener('res (e "n,res's.
L O1"!"n (e C% (e) est$)e!"-"ent' (e s)*( e-"te ("r"-ente e) Prte D"r"' (e
Re!*(!"#n en tr&6s (e )'s !%er's e7"stentes en )s !%s re,"str('rs ' )!nt"(( (e re!"$'s e-"t"('s e) !*) es !'ns')"((' -ens*)-ente 'r ) O1"!"n (eE!'n'-+.
L' 4*e se t"ene 4*e (e1"n"r es ) (es,re,!"#n (e!*( (e "n,res's 'r ser&"!"'srest('s !rter (e ser&"!"'s (e) est$)e!"-"ent'3 4*e est's *e(n "(ent"1"!rse 'r!entr' (e !'st' ,ener('r (e) "n,res' rese!t"&' 'r )' tnt' (e ) r'(*!!"#n ,( re,"str(.
c- aso '8 In/ormaci2n de /acturaci2n de %acientes hos%itali:ados
Es ) "n1'r-!"#n !'rres'n("ente ) "n,res' 4*e (e$er+ (e /$erse '$ten"(' tr"1'r ser&"!"' rest('3 e) e1e!t"&-ente !t(' 'r !'n!et' (e /'s"t)"@!"#n.
D"!/' re,"str' !'nt"ene e) -'nt' (e e7'ner!"#n )'s !'n!et's 'r )'s !*)es ser'(*!e ) e7'ner!"#n.
Me("nte 6) se *e(e "(ent"1"!r )'s (ert-ent's ' ser&"!"'s ,ener('res (e )'s"n,res's 'r /'s"t)"@!"#n s* &e@ !'-rr !'n )'s "n,res's re,"str('s tr&6s(e !%.
d- aso >8 Cuentas %endientes de cobro
D( ) ("1+!") s"t*!"#n e!'n#-"! (e ),*n's !"entes e7"ste ) ')+t"! (e 1!")"tr*n4*e !'n -*!/ restr"!!"#n3 )'s ,'s 4*e s",n"1"!n )'s ser&"!"'s (e/'s"t)"@!"#n s"e-re !*n(' se !*ente !'n *n ,rnte 4*e ,ener)-ente es *ntr$%('r (e) /'s"t). L's (t's (e) !"ente ,rnte se re,"strn en *n !*(ern'(e ) Un"(( (e C*ents C'rr"entes. -'()"((es (e !'$r' 4*e es ert"nentee&)*r ) e1"!"en!" en e) )',r' (e) '$%et"&'.
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Ls !*ents en("entes (e !'$r' -'r (e 8 -eses re)-ente (e$er+n e&)*rse sr !'nst"t*"r )s e7'ner!"'nes s"&s.
e- aso +8 E;oneraciones
En ,ener) )'s est$)e!"-"ent's (e s)*( !*entn !'n *n Dert-ent' (eAs"sten!" S'!") en!r,(' (e ) !te,'r"@!"#n (e )'s !"entes e7'ner!"#n (e),' (e ),*n's ser&"!"'s se,5n se e) !s'. D"!/ "nstn!" !*ent te#r"!-ente!'n ) "n1'r-!"#n (e !nt"(( -'nt' (e ) e7'ner!"#n n"&e) (e)'s ser&"!"'s ,ener('res s"n e-$r,' ) r'!es s#)' n"&e) (e (ert-ent's.
Otr 1*ente (e "n1'r-!"#n -s (et))( (e e7'ner!"'nes )' !'nst"t*en )'s r'"'s
)"$r's (e re,"str's (e )'s ser&"!"'s 4*e ,enern "n,res's )'s -"s-'s 4*e s'n*t")"@('s $s"!-ente r !'ntr') "ntern' (e ("!/'s ser&"!"'s er' n' !'-' -e("'(e se,*"-"ent' e&)*!"#n (e rte (e )'s res'ns$)es (e) est$)e!"-"ent'.
Otr 1*ente es !% 4*e en e) r'!es' (e !'$r' n' s#)' *e(e 4*e(r re,"str(' e)"n,res' s"n' t-$"6n 4*e( re,"str( ) rese!t"& e7'ner!"#n.
Es ert"nente !'ntrstr )s ("1erentes 1*entes (e "n1'r-!"#n !'n e) '$%et"&' (e-e%'rr r'!es's (e1"n"r )'s 1)*%'s (e!*('s (e )'s r'!es's.
/- aso ?8 In0resos adicionales
E7"sten 'tr's ser&"!"'s !*'s "n,res's s'n re)t"&-ente $%'s 4*e n' re!en en)'s !%er's (e )s !%s re,"str('rs ' (e )'s re!"$'s e-"t"('s re,"strn('se (entr'(e) r*$r' 'tr's. Se (e$e !''r("nr !'n ) O1"!"n (e E!'n'-+ r ) '$ten!"#n (eest "n1'r-!"#n en (et))e ("s'ner (e ) *( ne!esr" r s*!'ns"sten!"-"ent' !'n ) "n1'r-!"#n r''r!"'n( 'r )'s ser&"!"'s.
Se (e$er+n "n!)*"r en "n,res's ("!"'n)es )'s ree-$')s's (e) Se,*r' Es!')rSe,*r' Mtern' In1nt") 'tr's se,*r's r"&('s !'n&en"'s3 re-ess (er',r-s n!"'n)es ('n!"'nes )' 4*e & (r *n n)"s"s "nte,r) (e
re!*er!"#n (e !'st's e&)*!"#n (e res*)t('s "ntern' e7tern'.
0- aso @8 Determinaci2n de in0resos estimados
E) SICI t"ene 4*e er-"t"r ten(er )s ne!es"((es e7*ests (e es -ner!'ntr"$*"r en ) (eter-"n!"#n (e ) $re!/ (e "n,res's nter"'r-ente -en!"'n(.
Pr e))' ('t !'-' -r!' (e re1eren!" e) s",*"ente -'(e)' en ) (eter-"n!"#n(e "n,res's est"-('s:
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Ie N5Ti i6 , E , Cc
Ie , Ic N
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arte I.
A- An1lisis e inter%retaci2n de resultados del SICI
a- E3aluaci2n de la consistencia de la in/ormaci2n
Antes (e /!er e) n)"s"s (e )'s res*)t('s e-"t"('s 'r e) SICI es ne!esr"' ))e&r !$' *n e&)*!"#n (e !'ns"sten!" r",*r's (e ) "n1'r-!"#n. S" $"en es !"ert' 4*e )"n1'r-!"#n 4*e r'!es e) s"ste- t"ene 4*e /$er s"(' re&"s( re&"-entee7"ste s"e-re ) 's"$")"(( (e 4*e s#)' &"en(' )'s res*)t('s 1"n)es se "(ent"1"4*en),*ns "n!'ns"sten!"s ' se resente ) ne!es"(( (e re&"s"#n ("!"'n) (e )
"n1'r-!"#n (e $se.
L re&"s"#n (e )'s re'rtes 1"n)es (e) SICI en *n -es (eter-"n(' se (e$e re)"@r enrte !'-rn(' )'s res*)t('s !'n )'s '$ten"('s en -eses nter"'res 1"n (e(ete!tr )'s !-$"'s $r*s!'s 4*e *e(en (e$erse err'res en ) "n1'r-!"#nr''r!"'n( ) Un"(( (e C'st's e In,res's ) 1)t (e "n1'r-!"#n (e) ser&"!"'n)"@(' # err'res en ) (","t!"#n (e ) "n1'r-!"#n !'ns",n( en )'s 1'r-*)r"'s(e re!'")!"#n.
L re&"s"#n t-$"6n *e(e /!erse !'-rn(' )'s res*)t('s (e )'s ("1erentes!entr's (e !'st's (*rnte *n -"s-' er+'('. S" )'s res*)t('s (e ('s ser&"!"'s 4*et"enen )s -"s-s !r!ter+st"!s *s*)-ente ,*r(n *n re)!"#n -s ' -en's!'n'!"( resentn ("1eren!"s s",n"1"!t"&s ' re)!"'nes 4*e n' !'"n!"(en !'n e) tr#nre&"' t-$"6n *e(e -n"1estr err'res ne!esr"'s (e !'rre!!"#n.
Se s*,"ere e&)*r t'('s )'s !entr's (e !'st's ((' 4*e e7"ste ) r!t"! !'-5n (etr$%r s#)' !'n 4*e))'s ser&"!"'s 4*e n's "nteresn ' !*'s "n1'r-es /n s"('(e-n(('s 'r ) D"re!!"#n ')&"(n('n's (e )'s 'tr's ser&"!"'s 4*e "n1)*en en e)!'-'rt-"ent' (e) ser&"!"' se)e!!"'n(' en )'s res*)t('s en s* !'n%*nt'.
Re!*6r(ese 4*e e) !'ns"sten!"-"ent' (e ) "n1'r-!"#n n' es 5n"!-ente ) re&"s"#n(e )'s re'rtes (e "n1'r-!"#n $se s"n' r"n!")-ente ) &"s"t )'s !entr's (e!'st's r e&)*r ) &er!"(( (e ) "n1'r-!"#n entre,( ) Un"(( (e C'st's eIn,res's !'n'!er )'s r'!es's ) "nter"'r (e !( !entr' (e !'st's 1'rt)e!er !'n e))'rte (e) r'!es' (e retr')"-ent!"#n.
Pr e))' es 5t") ) !''r("n!"#n !'n Est(+st"! ) re&"s"#n (e )'s )"$r's ' !*(ern's (ere,"str's (e "n1'r-!"#n !'rres'n("entes !'n )'s rese!t"&'s !entr's (e !'st's re!"$"r )s "-res"'nes !*)"tt"&s (e )'s en!r,('s (e )'s !entr's (e !'st'srese!t' ),*n "n1'r-!"#n en rt"!*)r 4*e )' -er"te.
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b- An1lisis de $esultados
Un &e@ e&)*( ) !'ns"sten!" (e ) "n1'r-!"#n se r'!e(er ) n)"s"srese!t"&'. D( ) 1re!*en!" -ens*) (e )'s re'rtes 4*e e-"t"r e) SICI es 's"$)ere)"@r *n n)"s"s !'-rt"&' (e )'s ser&"!"'s en *n -'-ent' ((' (e) t"e-' s+!'-' *n n)"s"s en *n er+'(' (eter-"n('. L !'-$"n!"#n (e -$'s !r"ter"'ser-"t"r+ re)"@r (e-s *n n)"s"s (e !'rte trns&ers) r e) !'n%*nt' (e ser&"!"'s4*e !'-'ne e) 's"t).
E) n)"s"s (e ) "n1'r-!"#n *e(e re)"@rse en ('s n"&e)es: ,ener) ese!+1"!'.
En e) r"-er' se e1e!t5 *n e&)*!"#n ,)'$) (e) n"&e) estr*!t*r (e !'st's"n,res's r'(*!!"#n (e )'s ser&"!"'s (-"n"strt"&'s ,ener)es "nter-e("'s 1"n)es
r'(*!t"&'s n' r'(*!t"&'s3 4*e !'-'nen e) est$)e!"-"ent' (e s)*(. Este n"&e) (en)"s"s *e(e ))e,r "n!)*s"&e n"&e) (e (ert-ent's s"sten!")es 4*e se !'-'ne(e ser&"!"'s s"sten!")es 4*e s'n s* &e@ !entr's (e !'st's.
P'r e%e-)' -e("nte este n)"s"s se *e(e (eter-"nr ) rt"!"!"#n (e )'s !'st'se "n,res's (e) Dert-ent' (e C"r*,+ (entr' (e )'s !'st's e "n,res's t't)es (e )'sser&"!"'s 1"n)es (e *n 's"t).
En e) n)"s"s ese!+1"!' se re)"@r *n e&)*!"#n s"-")r n"&e) (e !entr's (e!'st's se)e!!"'n('s $*s!n(' /!er "n1eren!"s s'$re )s &ent%s !'-rt"&s (e)'s -"s-'s rt"r (e ) !'-r!"#n (e s*s !'st's "n,res's r'(*!t"&"((.
A)ternt"&-ente se *e(e '$tener tr"1s (e 'trs "nst"t*!"'nes e1e!t's (e /!er *n!'-r!"#n e&)*r ) !'-et"t"&"(( (e) ser&"!"'.
E) n)"s"s ese!+1"!' (e *n ser&"!"' *e(e !'ntr !'n )s s",*"entes rtes:
roducci2n) roducti3idad & Utili:aci2n de "actores
Un n)"s"s (e !'st's erse n's ( "n1'r-!"#n r!") s'$re *n ser&"!"'(eter-"n(' 'r )' 4*e se /!e ne!esr"' "n!'r'rr en e) n)"s"s "n1'r-!"#n (er'(*!t"&"(( *t")"@!"#n (e 1!t'res r'(*!t"&'s. L's !entr's (e !'st's !'n $%'s!'st's n' s'n ne!esr"-ente -s e1"!"entes 4*e 'tr's !'n !'st's )t's &"!e&ers
4*e e))' (een(er (e !#-' r'&e!/n )'s 1!t'res r'(*!t"&'s ("s'n"$)es r*n (e-n( (eter-"n(. Pr e))' se *t")"@n )'s "n("!('res (e r'(*!t"&"(( (e )-n' (e '$r e) 'r!ent%e (e *t")"@!"#n (e !-s en )'s ser&"!"'s (e/'s"t)"@!"#n entre 'tr's !'nten"('s en )'s re'rtes (e "n("!('res /'s"t)r"'s.
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Estructura de Costos
L' 4*e se (et)) en este !s' es e) n"&e) (e !'st's t't)es *n"tr"'s ,ener('s 'r!( !entr' (e !'s's 4*e *e(en ser ,r*('s 'r (ert-ent's ' t"'s (eser&"!"'s (-"n"strt"&'s ,ener)es "nter-e("'s 1"n)es r'(*!t"&'s n'r'(*!t"&'s3 en *n (eter-"n(' er+'(' 1"n (e e&)*r s* !'-'rt-"ent'.L estr*!t*r (e !'st's er-"te !'n'!er )' s",*"ente:
L rt"!"!"#n (e )'s !'-'nentes (e) !'st' re!*rs's /*-n'ss*-"n"str's ser&"!"'s (ere!"!"#n3 (entr' (e) !'st' ("re!t' (e *nr'(*!!"#n (eter-"n(.
L ("str"$*!"#n (e !'st's 'r t"'s (e ser&"!"'s en e) est$)e!"-"ent'(-"n"strt"&'s ,ener)es "nter-e("'s 1"n)es3
Deter-"nr ) rt"!"!"#n (e )'s ser&"!"'s ' !entr's (e !'st's en )
,ener!"#n (e !'st's (e )'s ("1erentes (ert-ent's.Deter-"nr ) rt"!"!"#n (e )'s !'st's ("re!t's e "n("re!t's r'&en"entes
(e ) (-"n"str!"#n ser&"!"'s ,ener)es en e) !s' (e !entr's (e !'st's1"n)es se ,re, t-$"6n e) !'st' "n("re!t' (e "nter-e("'s3 (entr' (e) !'st' t't)(e *n ser&"!"'.
E&)*r e) "-!t' (e )'s !'st's (e ser&"!"'s "nter-e("'s en e) !'st' (e )ten!"#n "nte,r) (e *n !"ente en )'s !entr's (e !'st's (e )'s ser&"!"'s1"n)es.
L estr*!t*r (e !'st's *e(e t-$"6n ser e&)*( en 1*n!"#n (e )'s !'st's"n!*rr"('s 'r 'trs "nst"t*!"'nes e))' re1)e%r+ )s &ent%s ' (es&ent%s
!'-rt"&s 4*e se t"ene en e) -er!(' (e ser&"!"'s (e s)*( )' !*) es -*"-'rtnte r )s (e!"s"'nes (e 1'rt)e!er ' (es!t"&r ) !!"(( (e r'(*!!"#n (e(eter-"n('s ser&"!"'s.
En e1e!t' es 's"$)e 4*e se !'n&en"ente (e%r (e r'(*!"r ),*n's ser&"!"'s !*'s!'st's s*ern )'s "n!*rr"('s 'r 'trs "nst"t*!"'nes s"en(' -e%'r !'-rr)'s '(4*"r"r)'s tr&6s (e !'ntrt!"#n (e ser&"!"'s (e ter!er's ' &+ !'n&en"'s"nter"nst"t*!"'n)es.
P'r e%e-)' ) !'-rr )'s !'st's *n"tr"'s (e )'s r'(*!t's (e) !entr' (e !'st's (eN*tr"!"#n !'n )'s re!"'s (e &ent (e )'s -"s-'s r'(*!t's en e) -er!(' '(r+-'sen!'ntrr 4*e 6st's s'n -'res.Est' '$)", /!er *n e&)*!"#n (e ) s"t*!"#n e) )nte-"ent' (eestrte,"s 4*e er-"tn -e%'rr ) e1"!"en!" r'(*!!"#n s" )s !!"'nes!'rre!t"&s n' )',rn re&ert"r ests ("1eren!"s (e$e entrr en ,en( ) e&)*!"#n (e )'s"$")"(( (e ter!"r"@r e) ser&"!"'.
Ests r'*ests (e$en !'ntr"$*"r en e) r'!es' (e t'- (e (e!"s"'nes (e ) ,eren!"(e) est$)e!"-"ent'.
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Estructura de in0resos
E) n"&e) (e "n,res's er-"te !'n'!er e) !'-'rt-"ent' (e )'s "n,res's ,ener('s 'r!( !entr' (e !'st's 'r ser&"!"'s t-$"6n 'r (ert-ent's. P'r s* rte !'n )estr*!t*r (e "n,res's se *e(e "(ent"1"!r )'s ser&"!"'s 4*e 'rtn -s en ),ener!"#n (e "n,res's (e) (ert-ent' (e) /'s"t) en s* !'n%*nt'.
En ,ener) )'s !entr's (e !'st's "nter-e("'s s'n )'s 4*e (e$en r''r!"'nr )est$)e!"-"ent' e) -'r 'r!ent%e (e "n,res's se,*"('s (e !entr's (e !'st's1"n)es.
P*