Resumo

CARDENAS G, Maribel  e  VELASCO B, Blanca M. The incidence of delinquent accounts receivable in profitability and liquidity: a case study on the state social enterprise. Rev. Fac. Nac. Salud Pública [online]. 2014, vol.32, n.1, pp.16-25. ISSN 0120-386X.

OBJECTIVE: to determine the incidence of delinquent accounts receivable on the profitability and liquidity of the Erasmo Meoz University Hospital State Social Enterprise, 2005-2009 period, carried out in the city of Cúcuta, Norte de Santander Department, Colombia. METHODOLOGY a documentary research was carried out in order to determine and analyze the financial indicators referring to delinquent accounts receivable, profitability and liquidity; however a detailed review and inquiry into the primary sources (financial statements and reports) for the Erasmo Meoz University Hospital State Social Enterprise in the 2005-2009 period was required. RESULTS: pin particular there was accelerated growth of costs and expenses with no control with respect to a rise in sales. Likewise the accounts receivable grew, directly impacting the Hospital's financial sustainability. DISCUSSION: faced with the problem reflected by the Hospital in its high portfolio delay in payment of liabilities and financial unsustainability, the Institution urgently needs to introduce guidelines and financial strategies which promote greater competition and opportunity in the provision third and fourth level of complexity healthcare services, thus benefiting the region's poorer residents and its area of influence.

Palavras-chave : Accounts receivable; hospital; liquidity; profitability; Financial sustainability.

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