Benchmarking de hospitales privados en Puerto Rico: Un componente clave en el desempeño financiero
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Palabras clave

benchmarking de la industria
análisis de ratios
estados financieros
toma de decisiones
desempeño financiero

Cómo citar

Ramos Martin, A. (2016). Benchmarking de hospitales privados en Puerto Rico: Un componente clave en el desempeño financiero. Fórum Empresarial, 21(2 Invierno), 23-58.


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.
PDF (English)


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