Gestión de Tesoreria en Hospitales privados del estado Zulia, Venezuela

The aim of this work is to analyze the treasury management in the private hospitals in Maracaibo (Zulia, Venezuela), considering cash management and short-term financing management, and based on the contributions of Olsina (2009), Van Horne and Wachowicz (2010), Gitman and Zutter (2012), Ross et al. (2013), and Block et al. (2013). The study is considered descriptive, field transectional, with non-experimental design. The population was made up of private hospitals in Maracaibo (Zulia, Venezuela) located in the intermediate level (yellow color) according to the classification of hospitals. The results show that private hospitals maintain surplus cash balances invested in marketable securities, handle seasonal fluctuations through liquid assets, control the recovery of accounts receivable and have sufficient balances for the cancellation of accounts payable; on the other hand, short-term financing is basically intended for the acquisition of goods and the payment of suppliers. It is concluded that private hospitals must strengthen the policies and mechanisms for efficient and effective treasury management.