Variáveis determinantes do desempenho econômico-financeiro de operadoras de planos de saúde

• Ano de defesa: 2017
• Autor(a) principal: Daniele Oliveira Xavier
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Minas Gerais; UFMG
• Palavras-chave em Português: Análise de desempenho; Operadoras de Planos de Saúde; Indicadores econômico-financeiros; Finanças; Indicadores econômicos; Seguro-saúde Finanças Avaliação
• Link de acesso: http://hdl.handle.net/1843/BUBD-ANYP9C

The economic-financial performance of organizations widely studied in finance. However, the economic performance of Brazilian private healthcare providers (OPS) has been the subject of very few studies. Damodaran (2007) indicates that a performance appraisal can be considered the heart of finance and that in corporate finance it is considered a better way to increase the company value by changing its investment, financing and dividends decisions. Souza and Salvalaio (2010) points out that the heathcare provider, along with its social commitment, is an economic entity that has to be efficient and effective in its activities, implying, therefore, the need to make the best possible use of available resources. Given this context, the present dissertation searched for answers to the following research questions: Which variables are determinants of the economic-financial performance of healthcare providers? How does the economic-financial performance vary among private healthcare provider of different institucional characteristics? Thus, the objective was to analyze the economic-financial performance of the OPS of different institucional characteristics, based on a set of key variables. To do so, the research was based on the following data analysis techniques: Spearman correlation; Kruskal-Wallis test, Kolmogorov-Smimov test and Data Envelopment Analysis (DEA). The results obtained show evidences that the financial indicators are related in some way to the modality, size region of activity, physical location of headquarters, the accreditation seal and the period of registration of the OPS. It was also possible to identify the economic-financial indicators are related to or not related to the efficiente levels of performance, considering the DEA proposed model. As a general conclusion, it is possible to say that this work contributes to the managerial decisions that aim to improve the performance and efficiency of this type of health organizations.