Abstract
El benchmarking se considera un componente clave del sistema de medición del desempeño de una organización. Este estudio examina una muestra de 53 hospitales con y sin fines de lucro adscritos al Directorio Americano de Hospitales, a través de cuatro dimensiones financieras: liquidez, eficiencia, rentabilidad y estructura de capital. El propósito del estudio es validar si el benchmark de la industria difiere o no de un grupo de 17 índices financieros seleccionados, para determinar si su desempeño es eficiente o ineficiente en el sistema hospitalario de Puerto Rico. Los resultados muestran que el 53% o más de los índices financieros seleccionados, comparados globalmente, sugieren ser eficientes en ambos tipos de hospitales. Esto significa que estos índices financieros fueron mayores o iguales que el benchmark de la industria.
Highlights
RESUMEN El benchmarking se considera un componente clave del sistema de medición del desempeño de una organización
Our studied hypothesis is based on fulfilling this need of a study in a systematic and standardized way in the healthcare system. Based on this reasoning we hypothesize the following: Ho: In Puerto Rico, the financial performance of for profit hospitals does not significantly differ from the industry benchmark among the dimensions of liquidity, efficiency, capital structure, and profitability compared to nonprofit hospitals
Ha: In Puerto Rico, the financial performance of for profit hospitals significantly differs from the industry benchmark among the dimensions of liquidity, efficiency, capital structure, and profitability compared to nonprofit hospitals
Summary
RESUMEN El benchmarking se considera un componente clave del sistema de medición del desempeño de una organización. El propósito del estudio es validar si el benchmark de la industria difiere o no de un grupo de 17 índices financieros seleccionados, para determinar si su desempeño es eficiente o ineficiente en el sistema hospitalario de Puerto Rico. JCAHO and CMS command that all the healthcare facilities provide safe and high quality care to their beneficiaries In their initial process of certification, when an entity seeks to participate in Medicare, the first step is to complete and submit an enrollment application known as CMS-855A. For more than ten years the demand for financial performance has become a primary issue for the health care system due to control cost factors, management risk structure, setup, quality care and patient expected satisfaction These demands have been forcing the amplification of many projects for development and comparison indicators. The points of convergence in their investigations mostly are: the multiple definitions of the concept, the advantages and uses of benchmarking, the beginning of the concept in history, comparison of benchmark quality in services, etc.; they rarely used the tool with a financial perspective or validated it as efficient or inefficient using the industry benchmark
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