Evaluation of the budget execution by a specific Peruvian regional hospital and the effects caused by the health crisis
Year: 2025
Type: article
Abstract: The objective of the study is to evaluate the budget execution of a specific regional hospital located in the Peruvian Amazon from 2012 to 2023. Accordingly, it examines changes between the pre-pandemic period and the pandemic caused by COVID-19. Expenses are classified into three types: Current Expenses, Capital Expenses, and Debt Services, with current expenses representing approximately 90% of the total executed. The results indicate that with the crisis caused by COVID-19, the hospital's financial situation worsened, resulting in no investment in capital goods and prioritizing current expenses, which on average increased from 90% to 99% of the total executed expenses. These results show the severe effects of the health crisis on the health sector's budget and, in general, on developing countries.
Institution: Universidad Nacional del Altiplano
Language: English
Topic: Global Health Care Issues
Subfield: General Health Professions
Field: Health Professions
Domain: Health Sciences
Open Access status: diamond
OpenAlex ID: W4411733915
