Propuesta metodológica para optimizar el flujo de efectivo en compañías de medicina prepagada de la ciudad de Guayaquil.

Abstract

This project aims to develop a cash flow management methodology by studying the current situation and characterizing the financial and administrative model of prepaid healthcare companies in Guayaquil. The methodology will generate actions that contribute to optimizing operating liquidity and strengthening financial decision-making, arising as a response to problems observed in the administrative structure of these companies. The research is based on an exploratory and descriptive scope, combining qualitative and quantitative approaches, as well as a non-experimental explanatory approach. Two collaborators participated in the study, representing the segments of accountants, financial managers, and experts, resulting in a total of six participants for interviews. A sample of five companies was selected for the review of financial data.

Through a document review, quantitative analysis concluded that these companies had a negative liquidity situation, as their current ratio was less than 1, with Best Doctors S.A. exhibiting the worst performance, with a ratio ranging from 0.53 to 0.67. Qualitative analysis revealed that interviewees highlighted the lack of formal management structures and the inappropriate administration of payments to service providers as the causes of the current problematic situation. Based on this, the proposal focused on confirming as a support measure to efficiently resolve the discrepancies between cash inflows and outflows.