Gestión de tesorería y satisfacción de proveedores en el sector salud: Una revisión sistemática de la literatura actual
Treasury Management and Supplier Satisfaction in the Healthcare Sector: A Systematic Review of the Current LiteratureContenido principal del artículo
La gestión de tesorería en el sector salud ha evolucionado de una función transaccional a un eje estratégico determinante de la confianza interorganizacional. El objetivo de este estudio fue analizar la incidencia de la gestión de tesorería en la satisfacción de los proveedores de salud mediante una revisión sistemática de la literatura actual. Se empleó un enfoque cualitativo-descriptivo bajo los lineamientos de la declaración PRISMA 2020, seleccionando una muestra definitiva de 35 artículos científicos publicados entre 2022 y 2026 en las bases de datos Scopus, Web of Science y SciELO. Los resultados revelan una relacion entre la eficiencia fiduciaria y la percepción del proveedor. Se identificó que la dimensión tecnológica, impulsada por el e-procurement, garantiza el cumplimiento del estándar de pago de 30 días, mientras que la dimensión de liderazgo relacional y el branding interno mitigan la incertidumbre operativa y fortalecen la seguridad psicológica. Asimismo, la dimensión ética, basada en finanzas con respaldo en activos reales, emerge como una solución ante la inflación y la opacidad administrativa. Se concluye que una tesorería sólida, transparente y digitalizada actúa como un motor de gobernanza que institucionaliza la justicia económica y asegura la resiliencia de la cadena de suministro sanitaria. Estos hallazgos ofrecen una hoja de ruta para que la alta gerencia transforme los procesos financieros en activos de reputación institucional.
Treasury management in the healthcare sector has evolved from a transactional function to a strategic pillar that determines inter-organizational trust. The objective of this study was to analyze the impact of treasury management on healthcare provider satisfaction through a systematic review of current literature. A qualitative-descriptive approach was employed, following the guidelines of the 2020 PRISMA statement, selecting a final sample of 35 scientific articles published between 2022 and 2026 in the Scopus, Web of Science, and SciELO databases. The results reveal a relationship between fiduciary efficiency and provider perception. It was identified that the technological dimension, driven by e-procurement, guarantees compliance with the 30-day payment standard, while the relational leadership dimension and internal branding mitigate operational uncertainty and strengthen psychological safety. Furthermore, the ethical dimension, based on finance backed by real assets, emerges as a solution to inflation and administrative opacity. It is concluded that a robust, transparent, and digitized treasury acts as a governance engine that institutionalizes economic fairness and ensures the resilience of the healthcare supply chain. These findings offer a roadmap for senior management to transform financial processes into assets of institutional reputation.
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