Propuesta metodológica de costeo en el Programa Remeo® de Linde Colombia, a partir de las condiciones patológicas de los pacientes

Abstract

The purpose of the project was to propose a costing methodology and a tool to support the commercial, clinical and operational area of Remeo® program of Linde Colombia, which includes costs of merchandise and customer products and direct labor costs, depending on the pathological conditions of patients. Firstly, a clear methodology was established to provide the steps to be followed along the cost calculation, later the type of costing to be used was determined, based on the bibliographic review and the system's own needs, to finally proceed to identify the requirements and build the tool for calculating the patient care costs of Remeo® program. Finally, the costs related to each pathological group and disease of the program were obtained, allowing the identification of the most and least expensive pathologies of the program, besides generating opportunities for improvement in some processes and providing a versatile tool that allows the analysis of data for different purposes.