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In the Romanian healthcare system, public hospitals' contract for the provision of healthcare services with the National Health Insurance Services (NHIS) is the main source of revenue in a hospital's income and expenditure budget. In Romania, for acute diseases, payment is made on a per-case basis for hospitals financed under the diagnostic-related groups (DRG) system, which is calculated according to the indicators achieved. The main objective of the study aimed at the quantitative and comparative analysis of hospital performance indicators used in the calculation of the contracted amount with NHIS, in order to quantify the results and evaluate the effectiveness of the measures taken in the surgical wards of the Emergency Clinical County Hospital of Oradea (ECCHO) compared to the annual average values at the national level, in the period 2012-2022. The indicators, such as the number of beds, number of cases, average length of hospitalization (LOH), and case complexity index (CCI), were analyzed at the level of the ECCHO, a tertiary care hospital in the surgical wards. Rehabilitation and modernization of wards, laboratories, operating theatres, and high-performance equipment have been made possible through efficient management and monthly monitoring of medical and financial activity. The average LOH actually carried out on the surgical wards has been decreasing over the 11 years analyzed, with a lower number of hospital days than at the national level. The CCI achieved by the hospital's surgical wards has had an increasing evolution throughout the period analyzed, higher than the national value. The maximum amount contracted and the amount contracted by the hospital is higher when the LOH and CCI indicators achieved by each section are included in the formula than the indicators established at the national level. A lower LOH and a higher CCI than the national values facilitated the contracting of a higher amount. Optimization of the indicators by hospital performance is correlated with improved funding by the NHIS. Increasing the contracted amount facilitates the contracting of an exponential annual number of cases, resulting in more efficient medical services in the surgical wards.

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This article investigates the intersection between innovation, Health 4.0, and financial management in the healthcare industry, emphasizing the importance of operational efficiency and quality of care. The study aims to analyze how financial management processes in healthcare relate to Health 4.0 and enhance care quality. It begins with a thorough theoretical grounding, proposing a framework that connects Health 4.0 with financial management practices. A systematic review of the literature was conducted, identifying trends, challenges, and opportunities in the financial management of Health 4.0. The results highlight selected articles on responsible innovation, Health 4.0 technologies, investments in health, hospital efficiency, performance forecasting, and high-cost patient management. These articles were clustered into "Data Analysis and Machine Learning in Healthcare" and "Health Management and Sustainability," providing a categorized understanding of the topics. The study reveals that Health 4.0 offers significant opportunities for process efficiency and cost reduction without compromising service quality. It highlights strategic advantages in addressing contemporary healthcare challenges by optimizing processes, improving financial projections, and incorporating advanced technologies efficiently. The successful implementation of Health 4.0 can lead to substantial improvements in service quality, adding value to patients and driving local economic development. This article offers valuable insights for healthcare professionals and managers, emphasizing the transformative potential of Health 4.0 and outlining strategies for its effective implementation. The clustering of articles provides a clearer understanding of current research in Health 4.0, contributing significantly to the field and guiding future research directions.

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OBJECTIVES: Previous research has noted that a person-centered approach to financial capacity assessment is feasible. This study of personal finance included a review of 12 months of checking account statements followed by research interviews to investigate income, spending, financial literacy, and financial decision-making. The objective of the study was to determine the convergent validity of excess spending to contextual aspects of financial decision-making, financial literacy, and early memory loss. METHOD: Participants were 114 adults over the age of 60 who came primarily from two research registries; the Healthier Black Elders registry and the Michigan Alzheimer's Disease Research Center registry. After sharing their checking statements participants completed two telephone interviews. Bivariate and multivariate analyses were used to compare those with no memory loss to the memory loss group, and to determine which measures were significantly related to excess spending. RESULTS: There was a significant difference in excess spending between those with early memory loss and those with no memory loss. There was a significant difference in financial decision-making risk scores between the groups, as well as on a memory measure and a financial literacy measure. In a hierarchical regression analysis financial decision-making was the only measure significantly related to excess spending. CONCLUSION: This study documented the convergent validity of person-centered measures of personal spending and financial decision-making with early memory loss. Early memory loss was related to both excess spending and contextual aspects of financial decision-making.

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Background: Whereas clinical experience in dementia indicates high risk for financial mismanagement, there has been little formal study of real world financial errors in dementia. Objective: We aimed to compare caregiver-reported financial mistakes among people with Alzheimer's disease, behavioral variant frontotemporal dementia (bvFTD), and primary progressive aphasia (PPA). Methods: Caregivers reported whether participants with dementia had made financial mistakes within the last year; and if so, categorized these as resulting from: (a) being too trusting or gullible, (b) being wasteful or careless with money, or (c) trouble with memory. In a pre-registered analysis https://archive.org/details/osf-registrations-vupj7-v1), we examined the hypotheses that (1) financial mistakes due to impaired socioemotional function and diminished sensitivity to negative outcomes are more prevalent in bvFTD than in Alzheimer's disease, and (2) financial mistakes due to memory are more prevalent in Alzheimer's disease than in bvFTD. Exploratory analyses addressed vulnerability in PPA and brain-behavior relationships using voxel-based morphometry. Results: Concordant with our first hypothesis, bvFTD was more strongly associated than Alzheimer's disease with mistakes due to being too trusting/gullible or wasteful/careless; contrary to our second hypothesis, both groups were similarly likely to make mistakes due to memory. No differences were found between Alzheimer's disease and PPA. Exploratory analyses indicated associations between financial errors and atrophy in right prefrontal and insular cortex. Conclusions: Our findings cohere with documented socioemotional and valuation impairments in bvFTD, and with research indicating comparable memory impairment between bvFTD and Alzheimer's disease.

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BACKGROUND: Risk assessment and work adjustment according to EU legislation may safeguard pregnant employees and their offspring. Knowledge on management perspectives in relation to implementation of protective measures is limited. OBJECTIVES: The primary aim was to describe Danish hospital managers' engagement in pregnancy policy and work adjustment for pregnant employees. The secondary aim was to investigate how managers' characteristics and the setting affect engagement and behaviour. METHODS: This was a cross-sectional study of survey data from 212 managers. Outcomes were within dimensions of health promotion, pregnancy policy, work adjustment, collaboration, manager support, and sick leave. Logistic and ordinal logistic regression models were applied to identify associations between background information and outcomes. RESULTS: Of the managers included, 84% arranged meetings and 76% conducted occupational risk assessment. Most managers (96%) engaged in dialogue with the employees before sick leave. Most managers felt competent in providing guidance for pregnant employees and 99% considered work adjustment important, mainly to safeguard mothers and children. The self-reported data showed positive associations between female managers and feeling competent to guide the employee. Further, management training was associated with meetings with pregnant employees. Seniority was associated with feeling competent to guide and dialogue. Midwifery support was associated with competence in guiding employees about risk factors. CONCLUSION: Work adjustment and risk assessment for pregnant employees are considered a priority by Danish hospital managers. Overall, managers feel competent guiding pregnant employees. However, managers experience midwifery support beneficial for the guidance of pregnant employees.

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Physicians and dentists have a very limited exposure to personal financial management and yet find themselves in the top 10% of earners in the United States of America. Education loans, practice expenses, and high standards of living obligate them to be good financial stewards to succeed financially. Anecdotal personal experience and review. The article establishes seven steps to implement as medical/dental students, interns, residents, or practicing doctors to move towards financial health and security. The steps include (1) saving enough; (2) good debt management; (3) being tax savvy; (4) obtaining the correct insurance; (5) making wise investments; (6) if choosing to marry, avoid divorce; and (7) keeping track with periodic progress assessment. Each of these steps contains several components that can aid and guide physicians and dentists in their financial arc of development over their professional career and into retirement, considering generational wealth transfer or charitable donation as ultimate goals. This brief guide is based on my own financial journey to achieve long-term financial independence: start early, use simple tax deferred investments without chasing trends while keeping fees down, live within your means, and adequately insure your income.

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Objective: To describe the financial capability (FC) and financial well-being (FWB) of adults living with acquired brain injury (ABI) from a lived experience perspective. Design: People living with ABI completed a 32-item and close others a 22-item anonymous survey using either online or print/mail-in options. Setting: Responses were collected from adults in the province of Manitoba (Canada) during August-October 2021. Participants: Respondents were adults (18+) living with ABI (n=38) or close others of ABI survivors (n=19). Adults living with ABI experienced traumatic brain injury (n=22; 58%), stroke (n=8; 21%), or other ABI mechanisms (n=8; 21%). Nineteen (50%) respondents with ABI were men, 17 (45%) were women, and 1 (2.5%) was nonbinary; 95% were more than 1-year post-ABI. Close others were spouses/partners, parents, other family, and paid caregivers. Three of the 19 close others self-reported as men and 16 as women. Interventions: n/a. Main Outcome Measures: n/a. Results: For key FC indicators, 13 (34%) people living with ABI felt their current knowledge and skills were insufficient, and 26 (70%) felt that ABI had affected their ability to make financial decisions or complete financial activities. Fourteen of the 19 close others have worried about the finance-related choices, skills, or behaviors of the person living with ABI, and 17 felt that ABI symptoms had affected the FC of the person living with ABI. For key FWB indicators, 22 (58%) adults living with ABI felt stressed or anxious about finances at least some of the time. Seventeen (45%) of the adults living with ABI reported having trouble making ends meet at least some of the time. Conclusions: Respondents reported FC limitations and FWB challenges for people living with ABI, which can be indicative of financial vulnerabilities and unmet needs. Future research should explore optimal ways to address these financial-related challenges after ABI.

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People with acquired brain injuries (ABI) face financial challenges that affect their daily lives. Managing finances is a crucial activity that can help avoid social isolation. However, this task becomes difficult for people with ABI because of their cognitive impairments. Recent advances in digital technology can help people with ABI manage their finances more effectively. This study aims to identify and describe available digital tools that can help ABI in budget management, and identify their effectiveness, barriers and facilitators to implementation. To address this issue, we conducted a rapid review of academic databases followed by a modified Google/Google Scholar search to identify the digital tools to support budgeting tasks (DBT) used and tested by people with ABI. Our rapid review included only two articles on the use of DBT. The first study showed that common portable electronic devices were acceptable and desirable as memory and organisational aids for people with ABI. The second study documented the development of a DBT and the perception of users (research participants) who found it appealing and user-friendly. However, for both articles, the technologies used are outdated and lack information on barriers and facilitators to using DBT. In conclusion, this literature review revealed that digital technologies have the potential to support budget management in people with ABI, but technology needs to be made available on the market to benefit the users. Further research and development are needed to create new ways to help people with brain injuries manage their budgets.

Our study showed limited literature involving appropriate digital tools to support budgeting task (DBT) to meet the needs of people with acquired brain injury (ABI) to manage their budgets. Therefore, further research is encouraged to develop digital tools adapted to the budgeting needs and cognitive impairments of people with ABI and their socio-cultural environment.Our paper provides recommendations to develop human-centred digital solutions to help people with ABI manage their budgets, that are accessible, reliable and sustainable. Mixed methods and mix of methods are highly recommended in this regard.

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BACKGROUND: Multicenter trials in orthopedic trauma are costly, yet crucial to advance the science behind clinical care. The number of sites is a key cost determinant. Each site has a fixed overhead cost, so more sites cost more to the study. However, more sites can reduce total costs by shortening the study duration. We propose to determine the optimal number of sites based on known costs and predictable site enrollment. METHODS: This retrospective marginal analysis utilized administrative and financial data from 12 trials completed by the Major Extremity Trauma Research Consortium. The studies varied in size, design, and clinical focus. Enrollment across the studies ranged from 1054 to 33 patients. Design ranged from an observational study with light data collection to a placebo-controlled, double-blinded, randomized controlled trial. Initial modeling identified the optimal number of sites for each study and sensitivity analyses determined the sensitivity of the model to variation in fixed overhead costs. RESULTS: No study was optimized in terms of the number of participating sites. Excess sites ranged from 2 to 39. Excess costs associated with extra sites ranged from $17K to $330K with a median excess cost of $96K. Excess costs were, on average, 7% of the total study budget. Sensitivity analyses demonstrated that studies with higher overhead costs require more sites to complete the study as quickly as possible. CONCLUSIONS: Our data support that this model may be used by clinical researchers to achieve future study goals in a more cost-effective manner. TRIAL REGISTRATION: Please see Table 1 for individual trial registration numbers and dates of registration.

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BACKGROUND: Mobile devices have been used by many older adults and have the potential to assist individuals with subjective cognitive complaints (SCCs) in daily living tasks. Financial management is one of the most complex daily activity for older adults, as it is easily impaired in the prodromal stage of dementia and cognitive impairment. AIM: To investigate financial management ability among older adults from SCCs and mobile device proficiency. METHODS: A self-administered questionnaire was sent to 529 participants who were ≥ 65 years and regularly use mobile devices. Participants were divided into four groups based on SCC prevalence and scores of the Mobile Device Proficiency Questionnaire (MDPQ-16). Financial management abilities were compared between groups using the Process Analysis of Daily Activities for Dementia subscale. Regression model and crosstabulation table were used to investigate associations in detail. RESULTS: A significant difference in financial management ability was observed among the four groups (p < 0.001), with the dual impairment group showed significantly lower than the robust and SCC groups (p < 0.001). Educational history, sex, and MDPQ-16 score were significantly associated with participants' financial management ability (p ≤ 0.01). The proportion of participants who could use ATMs and electronic money independently was significantly lower among those with low proficiency in mobile devices (LPM), regardless of SCC (p < 0.05). CONCLUSION: The LPM group showed an impaired ability to manage their finances, particularly in situations where they would use information devices. Therefore, healthcare professionals should assess not only the SCC but also their proficiency with mobile devices to predict their impairment in activities of daily living.

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OBJECTIVE: To identify the contextual factors related to financial capability and financial well-being for adults living with acquired brain injury (ABI). DESIGN & METHOD: We conducted a qualitative descriptive study using photovoice and included 17 adults who live with ABI in Manitoba, Canada. Over 3-to-5 weeks, participants took photos of their financial capability (i.e. knowledge, skills, and behaviors related to managing finances) or their financial well-being (i.e. subjective and objective financial outcomes). Participants were interviewed about their photos. Five researchers iteratively and thematically analyzed interview transcripts. MAIN OUTCOMES/RESULTS: Analysis identified the importance of the economic, social, technology, and physical or sensory context. Subthemes related to: (i) hard times finding financial resources; (ii) processes not making sense; (iii) getting help from the right person; and (iv) invisible disability bias and stigma. CONCLUSIONS: There is decreased literature about financial capability or financial well-being after ABI. The results of this study highlight the salience of finance to living with ABI and the importance of the context to addressing financial-related life participation for people living with ABI. Information about contextual factors related to finance can improve rehabilitation assessment and intervention practice as well as emphasize needed accessibility changes to financial environments.

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The COVID-19 pandemic created a broad array of challenges for hospitals. These challenges included restrictions on admissions and procedures, patient surges, rising costs of labor and supplies, and a disparate impact on already disadvantaged populations. Many of these intersecting challenges put pressure on hospitals' finances. There was concern that financial pressure would be particularly acute for hospitals serving vulnerable populations, including safety-net (SN) hospitals and critical access hospitals (CAHs). Using data from hospitals in Washington State, we examined changes in operating margins for SN hospitals, CAHs, and other acute care hospitals in 2020 and 2021. We found that the operating margins for all three categories of hospitals fell from 2019 to 2020, with SNs and CAHs sustaining the largest declines. During 2021, operating margins improved for all three hospital categories but SN operating margins still remained negative. Both changes in revenue and changes in expenses contributed to observed changes in operating margins. Our study is one of the first to describe how the financial effects of COVID-19 differed for SNs, CAHs, and other acute care hospitals over the first two years of the pandemic. Our results highlight the continuing financial vulnerability of SNs and demonstrate how the factors that contribute to profitability can shift over time.

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Public financial management (PFM) theory suggests that improvements in the allocation, execution, and monitoring of public funds can result in improved sectoral outcomes, including in health. However, the existing literature on the relationship between PFM quality and health outcomes provides limited empirical documentation and insufficient explanation of the mechanics of that relationship. This paper contributes to the literature by estimating the correlation between PFM quality and health outcomes from a sample of sub-Saharan African countries over the period 2005-2018, using a pooled ordinary least squares (OLS) estimator. The analysis uses Public Expenditure and Financial Accountability (PEFA) scores as proxies for PFM quality. The findings indicate that countries with high-quality PFM tended to have the lowest maternal, under-five and noncommunicable diseases (NCDs) mortality. Among the standard PFM dimensions, the one associated with the higher correlation with maternal and under-five mortality was "predictability and control in budget execution." Better PFM quality was significantly associated with a drop in maternal and under-five mortality in countries which allocated a higher proportion of their budget to the health sector. In countries allocating a lower proportion of their budget to health, the correlations between PFM quality and the three mortality indicators were not significant. The negative correlations between PFM quality and maternal and under-five mortality were significant only in countries with more effective governance. These findings support an emphasis on strengthening PFM as a means of improving health service provision and health outcomes.

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BACKGROUND: Healthcare-associated infections (HAIs) have a significant impact on patients' morbidity and mortality, and have a detrimental financial impact on the healthcare system. Various strategies exist to prevent HAIs, but economic evaluations are needed to determine which are most appropriate. AIM: To present the financial impact of a nationwide project on HAI prevention in intensive care units (ICUs) using a quality improvement (QI) approach. METHODS: A health economic evaluation assessed the financial results of the QI initiative 'Saúde em Nossas Mãos' (SNM), implemented in Brazil between January 2018 and December 2020. Among 116 participating institutions, 13 (11.2%) fully reported the aggregate cost and stratified patients (with vs without HAIs) in the pre-intervention and post-intervention periods. Average cost (AC) was calculated for each analysed HAI: central-line-associated bloodstream infections (CLABSIs), ventilator-associated pneumonia (VAP) and catheter-associated urinary tract infections (CAUTIs). The absorption model and time-driven activity-based costing were used for cost estimations. The numbers of infections that the project could have prevented during its implementation were estimated to demonstrate the financial impact of the SNM initiative. RESULTS: The aggregated ACs calculated for each HAI from these 13 ICUs - US$8480 for CLABSIs, US$10,039 for VAP, and US$7464 for CAUTIs - were extrapolated to the total number of HAIs prevented by the project (1727 CLABSIs, 3797 VAP and 2150 CAUTIs). The overall savings of the SNM as of December 2020 were estimated at US$68.8 million, with an estimated return on investment (ROI) of 765%. CONCLUSION: Reporting accurate financial data on HAI prevention strategies is still challenging in Brazil. These results suggest that a national QI initiative to prevent HAIs in critical care settings is a feasible and value-based approach, reducing financial waste and yielding a significant ROI for the healthcare system.

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As the medical insurance system continually evolves,the sustainable development of hospitals necessitates the establishment of an intelligent medical supervision system.With this system,hospitals can strengthen the management of specific outpatient diseases,achieve intelligent,standardized medical insurance management,and enable real-time supervision throughout the entire process.This article first outlines the background for applying the intelligent medical insurance supervision system in the management of specific outpatient diseases.It then delves into the problems in the application of this system and proposes strategies for solving the problem.These strategies include continuation of effective medical insurance cost control and decision-making management,improvement of a payment supervision system for specific diseases,establishment of an intelligent evaluation and review system for specific outpatient diseases,and development of a financial management system for specific diseases.

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Incorporating sustainability into financial management procedures has emerged as a critical component in the modern business landscape for organizations looking to strengthen their environmental stewardship while guaranteeing financial viability. The study "Advancing Sustainable Financial Management in Greening Companies through Big Data Technology Innovation" explains the crucial role that big data technologies play in empowering businesses to incorporate environmental sustainability into their financial management strategies. The research the strong link between big data analytics and the optimization of sustainable financial management in businesses from year 1990 to 2022. The study's findings show that big data analytics enables firms to make data-driven decisions, significantly increasing the effectiveness of their sustainability activities. With the enormous amounts of data that big data technologies can analyze, businesses can access actionable insights that make it easier to identify and reduce environmental impacts, use resources more efficiently, and streamline supply chains to support sustainability. To emphasizes the businesses can match their financial goals with sustainability objectives through big data technology without sacrificing profitability. Big data analytics may help businesses assess environmental risks and find possibilities for sustainable investment, enabling them to make well-informed financial decisions consistent with their commitment to environmental stewardship. The conclusion emphasizes the businesses to adopt big data technology focusing on long-term financial management strategically. The growing environmental problems that endanger the world's ecosystems underscore even more how crucial it is to include these advancements. Therefore, integrating sustainability into financial management using big data technology is not just a choice but a requirement for businesses to succeed in this century. The study demonstrated that the businesses, decision-makers, and other stakeholders to understand and use big data technologies' potential to advance sustainable financial management and build more resilient and sustainable corporate environments.

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En la actualidad, aunque las tasas de malnutrición que afectan a los pueblos indígenas y a las zonas de bajos ingresos han disminuido en un 33,8%, América Latina sigue registrando niveles alarmantes de malnutrición, especialmente a nivel infantil. En el caso de Perú en particular, urge estudiar el impacto del presupuesto sanitario en la dinámica de la desnutrición infantil. Objetivo. Analizar la incidencia del presupuesto de salud pública en la reducción de la desnutrición infantil en Perú durante las dos últimas décadas. Metodología. Revisión narrativa acerca del impacto de los presupuestos de salud pública en la desnutrición. Dentro de busqueda se consideraron bases de datos como Scopus, Web of Science, Scielo, Redalyc, Latindex y Google Scholar desde el 2019 a 2023. Considerando con ecuación health budget" OR "chronic child malnutrition", "government spending" con la función booleana AND como parámetros de búsqueda para el campo "topic" para encontrar documentos que también trataran sobre "malnutrition" OR "chronic child malnutrition" OR "child malnutrition". Resultados. Se identificaron 57 fuente, se excluyeron 4 artículos por duplicidad y 37 por falta de información, dando como resultando un total de 16 artículos a considerar en este análisis. Conclusión. Se puede concluir que existe una relación significativa entre el aumento del presupuesto público en salud y la disminución de la desnutrición infantil a nivel nacional. La literatura existente destaca que a medida que se incrementa la asignación presupuestaria en el ámbito de la salud, se observa una reducción correspondiente en las tasas de desnutrición.

Currently, although malnutrition rates affecting indigenous peoples and low-income areas have decreased by 33.8%, Latin America continues to register alarming levels of malnutrition, especially at the child level. In the case of Peru in particular, there is an urgent need to study the impact of the health budget on the dynamics of child malnutrition. Objective. To analyze the impact of the public health budget on the reduction of child malnutrition in Peru during the last two decades. Methodology. Narrative review of the impact of public health budgets on malnutrition. Within the search, databases such as Scopus, Web of Science, Scielo, Redalyc, Latindex and Google Scholar from 2019 to 2023 were considered. Considering with equation health budget" OR "chronic child malnutrition", "government spending" with the Boolean function AND as search parameters for the field "topic" to find documents that also dealt with "malnutrition" OR "chronic child malnutrition" OR "child malnutrition". Results. Fifty-seven sources were identified, 4 articles were excluded due to duplicity and 37 due to lack of information, resulting in a total of 16 articles to be considered in this analysis. Conclusion. It can be concluded that there is a significant relationship between the increase in the public health budget and the decrease in child malnutrition at the national level. The existing literature highlights that as the health budget allocation increases, a corresponding reduction in malnutrition rates is observed.

Atualmente, embora as taxas de desnutrição que afetam os povos indígenas e as áreas de baixa renda tenham diminuído em 33,8%, a América Latina continua a registrar níveis alarmantes de desnutrição, especialmente no nível infantil. No caso do Peru, em particular, há uma necessidade urgente de estudar o impacto do orçamento da saúde na dinâmica da desnutrição infantil. Objetivo. Analisar o impacto do orçamento da saúde pública na redução da desnutrição infantil no Peru nas últimas duas décadas. Metodologia. Revisão narrativa do impacto dos orçamentos públicos de saúde sobre a desnutrição. Bases de dados como Scopus, Web of Science, Scielo, Redalyc, Latindex e Google Scholar de 2019 a 2023 foram consideradas na pesquisa. Considerando com equação "health budget" OR "chronic child malnutrition", "government spending" com a função booleana AND como parâmetros de pesquisa para o campo "topic" para encontrar documentos que também tratassem de "malnutrition" OR "chronic child malnutrition" OR "child malnutrition". Resultados. Foram identificadas 57 fontes, 4 artigos foram excluídos devido à duplicação e 37 devido à falta de informações, resultando em um total de 16 artigos a serem considerados nesta análise. Conclusão. Pode-se concluir que existe uma relação significativa entre o aumento do orçamento da saúde pública e a redução da desnutrição infantil em nível nacional. A literatura existente destaca que, à medida que a alocação do orçamento de saúde aumenta, observa-se uma redução correspondente nas taxas de desnutrição.

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El objetivo de la investigación es evaluar la rentabilidad contable y el valor económico agregado de la constructora colombiana de otras obras de ingeniería civil en el período 2016-2021, mediante un método de análisis estático y de tendencias de indicadores contables y de gestión de valor Se encuentra que las ventas, activos y utilidad neta de la constructora fluctúan; logra rentabilidades sobre el patrimonio en cuatro años y en promedio, donde sobresale la eficacia en el control de costos y gastos como factor determinante en su comportamiento. No obstante, esta rentabilidad es menor que la constructora de mayores ventas en Colombia y aún más baja que la de su homóloga en países emergentes. Pese a las rentabilidades contables positivas de la constructora colombiana de otras obras de ingeniería civil, esta destruye valor económico agregado en cinco años y el valor de mercado agregado en el sexenio es negativo. Este resultado difiere al de la constructora afín en economías emergentes que crea valor económico agregado en cuatro años y el valor de mercado agregado es positivo en el sexenio. CLASIFICACIÓN JEL G30, L74, M4I

The objective of the research is to evaluate the accounting profitability and added economic value of the Colombian construction company of other civil engineering works in the period 2016-2021, through a method of static analysis and trends of accounting indicators and value management. The construction company's sales, assets, and net income are found to fluctuate; It achieves returns on equity in four years and on average, where efficiency in cost and expense control stands out as a determining factor in its behavior However this profitability is lower than that of the construction company with the highest sales in Colombia and even lower than that of its counterpart in emerging countries. Despite the positive accounting returns of the Colombian construction company of other civil engineering works, it destroys added economic value in five years and the added market value in the six years is negative. This result differs from that of the similar construction company in emerging economies, which creates added economic value in four years and the added market value is positive in six years. JEL CLASSIFICATION G30, L74, M4I

O objetivo da pesquisa é avaliar a rentabilidade contabilística e o valor econômico agregado da construtora colombiana de outras obras de engenharia civil no período 2016-2021, através de um método de análise estática e tendências de indicadores contábeis e gestão de valor. As vendas, os ativos e o lucro líquido da construtora flutuam; Obtém rentabilidade sobre o patrimônio em quatro anos e em média, onde a eficiencia no controle de custos e despesas se destaca como fator determinante em seu comportamento. No entanto, essa rentabilidade é inferior à da construtora com maior faturamento na Colômbia e ainda inferior à de sua congênere nos países emergentes. Apesar dos retornos contábeis positivos da construtora colombiana de outras obras de engenharia civil, ela destrói valor econômico agregado em cinco anos e o valor agregado de mercado em seis anos é negativo. Esse resultado difere do da construtora similar nas economias emergentes, que cria valor econômico agregado em quatro anos e o valor agregado de mercado é positivo em seis anos. CLASSIFICAÇÃO JEL G30, L74, M41