Análisis de la información financiera y contable para empresa mediana del sector salud durante el período 2016 – 2020.

Abstract

The article analyzes the financial and accounting information for a medium-sized company in the health sector during the period 2016 - 2021. It was carried out through a non-experimental design with a mixed approach, the scope was descriptive and cross-sectional, the population was 10 health institutions that exist in Guayaquil , Guayas province, the sample was probabilistic and the Comprehensive Medical Center Company CEMEINTE SA was selected, through an intentional or convenience sampling, in which 2 Senior Management Personnel were counted as subjects to obtain the information; the study method was deductive, the interview was used as an information collection technique, through the use of a semi-structured format, the data processing was through descriptive statistical analysis. It is concluded that the indicators of liquidity, indebtedness or solvency and profitability, are the most appropriate to evaluate the company and make decisions about the operation in health institutions, contributing to its organizational development and to optimizing economic, human and technical resources technicians necessary for a better operational functioning.