Repositorio Institucional Universidad EAFIT :: Examinando por Materia "SERVICIOS DE SALUD - COLOMBIA - FINANZAS

Mostrando 1 - 1 de 1

Relación entre los indicadores financieros y los indicadores de calidad institucional de instituciones de salud en Colombia
(Universidad EAFIT, 2025) Sierra Castillo, Santiago; Yepes Raigosa, David Alejandro
This study analyzed the relationship between financial indicators and quality-of-care indicators in healthcare provider institutions in Colombia during the 2016–2024 period. An analytical observational study was conducted using data from 20 institutions, applying descriptive statistics, correlation analyses, and multiple linear regression models. Financial indicators included profitability, liquidity, operational efficiency, and capital structure, while quality indicators encompassed timeliness, patient safety, patient experience, and continuity of care. The results showed that most associations were weak and not statistically significant. However, the operating margin was inversely related to surgical waiting times, and the liquidity ratio was associated with emergency department readmissions within 72 hours. It is concluded that financial indicators function as enabling conditions, whereas quality largely depends on the organization and coordination of clinical processes.