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This document analyzes the billing and medical bills processes of the state-owned hospital of Arjona, Colombia. Organizational assessment is used as a tool for evaluating these two processes, both considered as critical points in organizations dedicated to the provision of health services, in particular state-owned hospitals. The problem is that objections are frequently presented, as outcomes of inconsistencies and irregularities in billing practices and medical bill presentation. This leads to the non-payment of bills, and consequently emerges a serious problem that threatens the sustainability and quality of the provision of health services. It was found that the presence of inconsistencies and deficiencies are consequences of the lack of control in the billing process and to the weaknesses in the processes of filing, auditing and timely response. It is concluded that the problem of financial sustainability exhibited by the institution is associated with the lack of knowledge of sectoral regulations for the presentation and structuring of medical bills and unification of criteria in these processes. These are the same aspects that has deepened the crisis in the Colombian health sector at the national level.

Facturación y cuentas médicas en el sector público : información contable en un hospital público.