Facultad de Salud
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Item Análisis de los costos en el proceso de esterilización a vapor en una clínica privada en la ciudad de Cali, 2022(Universidad Santiago de Cali, 2023) Velásquez Ospina, Daniela; Quintero Carabali, Santiago; López López, María Nela; Muñoz Imbachi; Ángela PaolaIntroduction: The Central Sterilization is the health unit where the process of washing, drying, packaging and sterilization of medical and surgical supplies and instruments takes place; in order to, achieve the destruction of all pathogenic microorganisms that may affect the patient's health (1). This, by means of equipment and sterilizing agents, such as, for example, steam, which is described as widely used, as a result of its low cost and high benefit, is in great demand (1). In this sense, for health institutions, the costs incurred in this process are important (1). Therefore, the ABC costing system, understood as the activity-based costing system, is adjusted to define the processes and costs of steam sterilization (7). Objective: To analyze the costs of the steam sterilization process in a private clinic in the city of Cali, 2022. Methodology: For this research, a quantitative approach study was carried out; in addition, it is research with a non-experimental, cross-sectional-retrospective design (11). Results: Two pieces of equipment with different operating characteristics, described as Essen and Baumer, were identified; and it was determined that the cost of the steam sterilization cycle in Baumer is $49,821, as opposed to the cost of the Essen sterilizer cycle, which is $17,268: The cost components may vary due to different institutional protocols and suppliers, including the difference in the type of autoclave and its operation. Conclusions: The cost components may vary due to different institutional protocols and suppliers, including the difference in the type of autoclave and its operation