Detalhes bibliográficos
| Ano de defesa: |
2021 |
| Autor(a) principal: |
Silva, Adriano Dantas da
 |
| Orientador(a): |
Iudícibus, Sérgio de
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| Banca de defesa: |
Não Informado pela instituição |
| Tipo de documento: |
Dissertação
|
| Tipo de acesso: |
Acesso aberto |
| Idioma: |
por |
| Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
|
| Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
|
| Departamento: |
Faculdade de Economia, Administração, Contábeis e Atuariais
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| País: |
Brasil
|
| Palavras-chave em Português: |
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| Palavras-chave em Inglês: |
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| Área do conhecimento CNPq: |
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| Link de acesso: |
https://repositorio.pucsp.br/jspui/handle/handle/24395
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Resumo: |
The goal of this dissertation is to analyze the behavior of specialized health insurance companies through activity indicators, capital structure, profitability, liquidity and whether there is a correlation with the IPCA, GDP and dollar over the last 14 years. The financial data of the 6 specialized health insurance companies were collected, based on their financial statements reported to the National Health Agency. The research is qualitative and quantitative in nature as it involves processes of collection, analysis, writing and interpretation of the results that were made available through from the National Health Agency website. The result showed that the indicators had a greater correlation with the dollar, which occurred in 235 opportunities, being positive or negative. Furthermore, it was evidenced that, among the studied indicators, activity had the greatest amount of negative or positive correlation, strong or weak, with 109 opportunities for the dollar, 81 for the GDP and 72 for the IPCA. It is observed that, between the periods 2007 to 2020, specialized health insurers, on average, reduced their administrative expenses and increased their marketing expenses. It was found that only companies 701 and 582 had the highest profitability of the studied periods. The other accumulated profitability, on the other hand, was lower than the dollar's appreciation in the period. Finally, it is noted that the liquidity indicator of specialized health insurers, on average, had its worst results in the years 2013 and 2014, when the averages of these companies reached 0.86 and 0.83. This indicator represents the generation of short-term resources, which verifies that in this period, insurers on average had some difficulty in the short term, however when compared to current liquidity, which considers short and long-term obligations, all the companies studied showed a liquidity greater than 1 |
