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Análisis de rentabilidad financiera en la Unidad de Hemodiálisis Dial-Ríos, de la ciudad de Babahoyo, año 2020
| dc.contributor.advisor | Rodríguez Gómez, María Alexandra | |
| dc.contributor.author | Santamaría Ramírez, Elsa Adriana | |
| dc.date.accessioned | 2021-11-26T15:04:17Z | |
| dc.date.available | 2021-11-26T15:04:17Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10775 | |
| dc.description | The present investigative work, which is part of the final titration process, is based on an analysis carried out on the profitability of the year 2020, which was carried out by the Hemodialysis Unit of the province of Los Ríos, located in the city of Babahoyo. Private non-profit institution that is dedicated to helping people with serious kidney diseases, its clients being companies in the health area belonging to the public sector, such as the IESS, MSP, ISPOL, despite this the company has accounts receivable for $ 4'381,860.41 until December 31, 2020, leading them to have losses. Companies with non-profit activities are those that have a different objective than commercial companies, their main objective being to help a specific community, being thus their profitability is focused on how the allocated expenses manage to help performance administrative of the same. As the majority of clients, the patients who are sent by these institutions, the lack of collection of these accounts has generated that the profitability of the company is very low, preventing it from complying with debts acquired by the institution to cover the needs of its users, despite this there are companies that have begun to improve the cancellation process, such as the IESS, which makes payments after 15 days of debts. | es_ES |
| dc.description | The present investigative work, which is part of the final titration process, is based on an analysis carried out on the profitability of the year 2020, which was carried out by the Hemodialysis Unit of the province of Los Ríos, located in the city of Babahoyo. Private non-profit institution that is dedicated to helping people with serious kidney diseases, its clients being companies in the health area belonging to the public sector, such as the IESS, MSP, ISPOL, despite this the company has accounts receivable for $ 4'381,860.41 until December 31, 2020, leading them to have losses. Companies with non-profit activities are those that have a different objective than commercial companies, their main objective being to help a specific community, being thus their profitability is focused on how the allocated expenses manage to help performance administrative of the same. As the majority of clients, the patients who are sent by these institutions, the lack of collection of these accounts has generated that the profitability of the company is very low, preventing it from complying with debts acquired by the institution to cover the needs of its users, despite this there are companies that have begun to improve the cancellation process, such as the IESS, which makes payments after 15 days of debts. | es_ES |
| dc.description.abstract | El presente trabajo investigativo, que forma parte del proceso final de titulación, se basa en el análisis realizado a la rentabilidad del año 2020, que tuvo la Unidad de Hemodiálisis de la provincia de Los Ríos, ubicada en la ciudad de Babahoyo. Institución privada sin fines de lucro que se dedica a ayudar a personas con enfermedades renales de gravedad, siendo sus clientes empresas del área de salud pertenecientes al sector público, como el IESS, MSP, ISPOL, a pesar de ello la empresa tiene cuentas por cobrar por $4’381,860.41 hasta el 31 de diciembre de 2020, llevándolos a tener pérdidas. Las empresas con actividades sin fines de lucro, son aquellas que tienen un objetivo diferente al de las empresas comerciales, siendo su objetivo principal el de ayudar a una comunidad específica, siendo así que su rentabilidad se enfoca en como los gastos asignados logran ayudar al desempeño administrativo de la misma. Al ser en su mayoría de clientes, los pacientes que son enviados por estas instituciones, la falta de cobro de estas cuentas ha generado que la rentabilidad de la empresa sea muy baja, impidiendo cumplir con deudas adquiridas por la institución para cubrir las necesidades de sus usuarios, sin embargo, hay empresas que han empezado a mejorar el proceso de cancelación, tales como el IESS, quien hace los pagos después de 15 días adquiridas las deudas. | es_ES |
| dc.format.extent | 32 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Empresas sin fines de lucro | es_ES |
| dc.subject | Rentabilidad | es_ES |
| dc.subject | Análisis de rentabilidad | es_ES |
| dc.subject | Rentabilidad empresa sin fines de lucro | es_ES |
| dc.title | Análisis de rentabilidad financiera en la Unidad de Hemodiálisis Dial-Ríos, de la ciudad de Babahoyo, año 2020 | es_ES |
| dc.type | bachelorThesis | es_ES |
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