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This paper evaluates the extent to which the establishment of the different governance forms linking hospitals to insurance companies in Bogotá is carried out taking into account transaction costs reduction criteria. An empirical test is applied, using the transaction dimensions proposed by Williamson (1985). Hypotheses are tested by a combination of the acceptability analysis stochastic method and multiple discriminant analysis. We conclude that both hospitals and insurance companies seek to reduce production costs, while transaction costs are not relevant to the decision. JEL:
