The healthcare costs in the context of the pandemic: a reflection at a global level

Keywords: health care costs, COVID-19, Latin America, Colombia, health care financing

Abstract

The COVID-19 pandemic has brought unprecedented challenges to the health care systems worldwide, particularly in Latin America and Colombia. This article aims to analyze the impact of the pandemic on health care expenditures and its implications for these regions. We provide an overview of the major drivers of health care costs and the impact of the pandemic on health care utilization, costs, and financing. The article also discusses the challenges faced by health care providers, policymakers, and patients in responding to the pandemic's impact on health care costs. Finally, we present strategies to mitigate the impact of the pandemic on health care costs and improve health outcomes in Latin America and Colombia. This article concludes that a multi-pronged approach involving health care providers, policymakers, and patients is necessary to address the challenges posed by the pandemic and improve the resilience of the health care systems.

Downloads

Download data is not yet available.

References

Arias, J. D. y Cano, V. (2021). Contabilidad de gestión y regímenes de poder: revisión de la literatura y reflexión crítica sobre los eufemismos de los sistemas de costos en las organizaciones. Innovar, 31(82), 45–64.https://doi.org/10.15446/innovar.v31n82.98427

Bhimani, A., Horngren, C. T., Datar, S. M., & Foster, G. (2008). Management and cost accounting, 4th ed. Pearson Education.

Cepal. (2020). COVID-19 y salud: impacto y desafíos para América Latina y el Caribe. https://repositorio.cepal.org/bitstream/handle/11362/45795/1/S2000374_es.pdf

Duque, M. I. & Osorio, J. A. (2013). Estado actual de la investigación en costos y contabilidad de gestión en Colombia. Revista del Instituto Internacional de Costos, 11, 26-42. http://revistaiic.org/articulos/num11/articulo2_esp.pdf

Duque, M. I., Osorio, J. A., & Agudelo, D. M. (2011). Costos estándar y su aplicación en el sector manufacturero colombiano. Cuadernos de Contabilidad, 12(31), 521-545. https://revistas.javeriana.edu.co/index.php/cuacont/article/view/3102

Duque, M. I., et al. (2009). Análisis de los sistemas de costos utilizados en las entidades del sector salud en colombia y su utilidad para la toma de decisiones.

Matesanz, R., & Marazuela, R. (2021). Impacto económico de la pandemia COVID-19 en el sistema sanitario español. Revista de economía de la salud, 32(1), 1-8. https://www.redalyc.org/articulo.oa?id=426959378001

Ministerio de Salud y Protección Social. (2020). Impacto de la COVID-19 en el sector salud. https://www.minsalud.gov.co/salud/publica/PET/Documents/Impacto-COVID-19-en-el-Sector-Salud.pdf

Organización Mundial de la Salud. (2021). Impacto de la COVID-19 en los sistemas de salud. https://www.who.int/es/news-room/fact-sheets/detail/impact-of-covid-19-on-people's-livelihoods-their-health-and-our-food-systems

Saldarriaga, E., & Salazar, C. (2020). El impacto económico y social de la pandemia COVID-19 en Colombia. Cuadernos de Economía, 39(79), 1-23. https://revistas.unal.edu.co/index.php/ceconomia/article/view/81066/72861

World Health Organization. (2020). The impact of COVID-19 on the global health workforce. https://www.who.int/publications/i/item/9789240123880

Published
2023-01-01
How to Cite
Alvarado Avella, H. (2023). The healthcare costs in the context of the pandemic: a reflection at a global level. Colombian Journal of Accounting - ASFACOP, 11(21), 1-23. https://doi.org/10.56241/asf.v11n21.268
Section
Costs, administration, productivity and management control