Resumen en inglés

Objective. Determine the costs of health care in the mitigation phase of COVID-19 in an IPS in the city of Montería, 2020. Methodology. Descriptive, retrospective study with a quantitative approach. 100% of the accounting records that structure the institutional cost system included in the March-July 2020 period were taken, once the information was obtained, it was analyzed in light of the objectives and variables, the data was processed based on Excel 2016 data. Results. Norms, policies, laws, decrees and resolutions related to Covid-19 prevention strategies at the national and institutional levels were identified through internal circulars as institutional measures to address this health situation. The highest cost for risk management and service provision in the mitigation phase corresponds to medications, followed by the purchase of medical-surgical supplies, likewise the management of human talent was the strategy carried out that implied greater value, however obtained a payroll subsidy for the month of May and the transfer corresponding to the months of July and August is expected. Conclusions. In general, there is at the national level a broad normative and political framework, oriented to face the COVID-19 pandemic, which the institution adopts through administrative acts that allow administrative and healthcare management. The economic costs associated with health care for COVID-19, in the mitigation phase, are related to the adaptation of physical environments for care, continuous training; strengthening the management of human talent and financial support strategies such as obtaining a payroll subsidy.