ESSALUD budgetary execution in Peru as a management instrument

• Autor: Yactayo Chávez, Elsa Luz
• Formato: artículo
• Fecha de Publicación: 2019
• Institución: Universidad Nacional Mayor de San Marcos
• Repositorio: Revistas - Universidad Nacional Mayor de San Marcos
• Lenguaje: español
• OAI Identifier: oai:revistasinvestigacion.unmsm.edu.pe:article/16561
• Enlace del recurso: https://revistasinvestigacion.unmsm.edu.pe/index.php/econo/article/view/16561
• Nivel de acceso: acceso abierto
• Materia: A12 Budgetary Management and Health Services Production; New Budgetary Model; A12 Gestión Presupuestaria y Producción Servicios de Salud; Nuevo Modelo Presupuestario

The current Social Health Insurance Budgetary Management model in Peru - ESSALUD, according to current norms and procedures that regulate its operation, is not linked to the Health Services Goals production; activities which, despite being oriented towards the same objective, do not have a point of convergence, which limits the comprehensive analysis performance of the production of health services behavior and the use of budgetary resources that materialize their execution; making this situation difficult, optimizing the allocation and improving the use of budgetary resources, and with it, the efficiency and quality of the provision of health services. Therefore, there is a need to rethink the current budget structure in to a new budgetary model such as the Budget by Results, currently promoted by the State. This alternative would correct the gaps of the traditional budget, through the articulation of Product and Result, applying the efficiency and equity criteria, what will cause significant changes in budgetary management in ESSALUD.