Palabras clave
análisis de ratios
estados financieros
toma de decisiones
desempeño financiero
Cómo citar
Resumen
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.Citas
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