Resumen en inglés

The billing process guarantor for the economic sustainability of Health Service Provider Institutions (IPS) is responsible for the management of the accounts generated by the users served, the management of portfolio and the control of the collections and payments made for service provision concepts. Given that the IPS Otorhinolaryngologos Asociados de Córdoba (OTOC) S.A.S. lacked a study on the operation of the billing and account filing process, the objective of this business practice was to evaluate said operation in order to guarantee its effectiveness. A descriptive study was carried out, considering the activities that are developed in the billing process and filing of accounts in the Billing Unit and the documentation that rests in the file, for which a sample of 10 patients attended was taken to verify compliance with the billing process and filing of medical accounts. It was found that some of the selected accounts have small errors either due to lack of support such as the identity document; likewise, in the activities carried out by the officials it was found that they try a little more than established to make the corrections of the erroneous accounts. Therefore, an improvement plan is considered necessary so that the institution is not affected in this way, in order to optimize each process and develop them in a more efficient way.