Incertidumbre financiera de las Empresas Sociales del Estado en Colombia: análisis exploratorio para los años 2010 – 2015

Abstract

he State’s Social Enterprises face the challenge of better managing their resources, for which they must use updated accounting and financial analysis techniques, as suggested by financial principles and practices. The objective of this paper is to analyze the administrative problems of a financial nature, especially those related to liquidity, profitability and indebtedness that arise from contracting the provision of health services with provider companies and municipalities in the central region of Colombia. As methodology, a descriptive cross-sectional study is developed. The data was been taken from a file provided by the Ministry of Social Protection that contains a total of 3,226 records of State Social Enterprises for the years 2010 to 2015, distributed in 12 departments for a total of 547 institutions by levels of care. The above results in the application of an exploratory factor analysis
whose could predict a relationship between accounts receivable and indicators of liquidity, indebtedness, and profitability. The need of this study is to identify variables related to financial situation of this enterprises, in terms of liquidity, indebtedness and profitability, in order to meet their social objective of preserving the health of the population, providing quality services.