Análisis al modelo de gestión financiera de tres entidades promotoras de salud en Colombia

Abstract

This work was carried out with the objective of carrying out an analysis of the EPS Coomeva, Mutual Ser and the Nueva EPS to know their financial situation. The research approach corresponds to the inductive one, addressing the quantitative research paradigm of descriptive scope, since it is intended to make a description and analysis of financial management by the Health Promotion Entities (EPS) under study in the national territory from their Financial Statements and the calculation of some financial indicators. According to the results obtained from the Vertical, Horizontal and Financial Indicators analyzes, it was concluded that of the three EPS analyzed, Mutual Ser turned out to be the most efficient in reference to its financial management model, having a good level of profitability solvency in contracting with Coomeva that evidenced a critical financial reality based on the analyzes carried out in its last accounting periods, showing it to be inefficient.