COSTS FOR WORK ABSENTEEISM OF DOCTORS IN A PUBLIC HOSPITAL IN TIMES OF PANDEMIC

Larco Pachacama Maria Fernanda

Docente del Departamento de Ciencias Económicas, Administrativas y de Comercio, Universidad de las Fuerzas Armadas – Ecuador, Magister en Gerencia en Contabilidad y Finanzas Corporativas, mflarco@espe.edu.ec,  https://orcid.org/0000-0002-7216-2821

Casilda Paquisha Intriago Mora

Docente de Facultad de Ciencias Administrativas y Económicas, Universidad Técnica de Manabí – Ecuador, Doctorante en Ciencias Contables y Financieras,  paquisha.intriago@utm.edu.ec, https://orcid.org/0000-0002-3786-3948,

Elisa Juverly Zambrano Zambrano

Docente de Facultad de Ciencias Administrativas y Económicas, Universidad Técnica de Manabí – Ecuador, Doctora en Ciencias Contables y Financieras, elisa.zambrano@utm.edu.ec, https://orcid.org/0000-0001-9047-7117

María Marjorie Zambrano Intriago

Docente de Facultad de Ciencias Administrativas y Económicas, Universidad Técnica de Manabí – Ecuador, Magister en contabilidad y Auditoria, marjorie.zambrano@utm.edu.ec, https://orcid.org/0000-0002-4471-5791

Gloria Isabel Loor Carvajal

Docente de Facultad de Ciencias Administrativas y Económicas, Universidad Técnica de Manabí – Ecuador, Magister en Educación y Desarrollo Social, gloria.loor@utm.edu.ec, https://orcid.org/0000-0001-7327-2005

Abstract

The analysis in the public and private institutions of Ecuador on work absenteeism caused by COVID19, has been of vital importance for the Hospital, for this reason, the objective of this research was to determine the costs generated by work absenteeism and the main diseases. obtained by the workers of a second level public hospital in the country, in the period from January to December of the year 2020, the data and information were obtained in the Department of Human Talent of the Hospital, considering the justified absenteeism for medical reasons, which was determined by means of a formula to establish the values per hour based on the salaries of the doctors, for this investigation it was applied a non-experimental cross-sectional design methodology, being a descriptive-quantitative applied research, the sample of this investigation was 185 doctors, reaching a justified labor absenteeism rate of 32% and COVID-19 was determined as the main cause of absenteeism with a cost of $65,321.89, however, the doctors during the year 2020 were absent in 1,914 days, generating a cost to the hospital of $125,576.68. For this calculation, the 3 remunerations that doctors have of $1,676, $2,641 and $2,967 were considered. The number of patients treated during the year 2020 was 132,335, for a total of 185 doctors who work in the Hospital, a total of 715 patients treated by each doctor is obtained, which generated a double cost in the Hospital.

Key words: Covid-19, Doctors, Hospital, Work absenteeism.