Presentation (CTI)

OBJECTIVES: This study critically evaluates cost optimization strategies implemented by Colombian Health Promoting Entities (EPS), applying the principles of Activity-Based Costing (ABC) and organizational efficiency, to assess their impact on administrative and clinical cost reduction and rationalization of resource use.
METHODS: A mixed qualitative-quantitative design was employed. The qualitative phase included semi-structured interviews with sector stakeholders and document analysis of regional EPS financial reports. In the quantitative phase, the ABC methodology was applied to trace resource-intensive activities, and efficiency was measured using Data Envelopment Analysis (DEA) across EPS in the Caribbean region of Colombia.
RESULTS: The ABC-based analysis showed that health insurance entities (EPS) implementing activity-based costing strategies achieved significant reductions in administrative costs (between 12% and 18%) and clinical costs (between 8% and 14%). Operational efficiency improved through better resource allocation toward higher-value care activities. However, gaps remain in aligning financial and clinical objectives, which limits sustainable impact in certain regions of the country.
CONCLUSIONS: The integration of ABC costing with organizational efficiency principles leads to tangible improvements in cost control and resource allocation in EPS. These strategies enhance strategic decision-making in contracts and service delivery. For wider impact, EPS should align costing units with performance and outcome indicators, and regulatory frameworks must support ABC adoption, especially in fragmented healthcare regions like Colombia’s Caribbean coast.