Un Marco Multidimensional para la Eficiencia Presupuestaria Hospitalaria en Latinoamérica: Una Revisión Conceptual

Efficiency in hospital budget management constitutes a critical challenge in Latin America, where fiscal constraints, growing health demands, and fragmented regulatory frameworks converge. This conceptual review analyzed 69 specialized documents through thematic synthesis, establishing an integral theoretical framework for Latin American public hospitals. A multidimensional operational definition was identified integrating five complementary perspectives: technical-administrative, normative, public value, adaptive, and sustainability. The analysis revealed five empirically validated constitutive dimensions: budget planning quality, execution effectiveness, financial resource optimization, transparency and control, and public health value generation. Regional evidence showed successful strategies including continuous improvement methodologies, data envelopment analysis, and activity-based costing. Results provide solid theoretical foundation and applicable tools to strengthen hospital budget management through contextually adapted and empirically grounded approaches.