A eficiência econômico-financeira de operadoras de planos de saúde: a influência da modalidade

Abstract

Diante de um grande mercado que movimenta milhões anualmente e atende a mais de 20% da população brasileira quanto à saúde, fazem-se necessários estudos relacionados à eficiência econômico-financeira das Operadoras de Planos de Saúde (OPS). Soma-se a isso o fato que o mercado de saúde suplementar vem diminuindo ao longo dos últimos 15 anos. Dessa maneira, o estudo dessa eficiência mostra-se importante para a manutenção dessas empresas no mercado. Uma das formas de se analisar a situação financeira dessas organizações é por meio da utilização dos benchmarks de mercado. Para tanto, foram calculados alguns indicadores econômico-financeiros e realizados testes de Kruskal-Wallis e Análise Envoltória de Dados (DEA). Conclui-se que a modalidade a qual opera a OPS pode ser determinante para a sua eficiência e que alguns indicadores apresentam possibilidades de melhoria em grande parte das empresas, independente da modalidade. Palavras-chave: Operadoras de planos de saúde. Eficiência econômico-financeira. Análise envoltória de dados (DEA). Determinants of the economic and financial efficiency of health plan operators: the influence of the modality Abstract Faced with a large market that moves billions of people and serves more than 20% of the Brazilian population regarding health, these studies may be related to the economic economy of the Health Plan Operators (OPS). This means that the supplemental healthcare market has been shrinking over the last 15 years. Thus, the study of this efficiency is important for the maintenance of these companies in the market. One way to analyze the financial situation in these situations is the average use of market benchmarks. For this, some economic and financial indicators were calculated and performed by Kruskal-Wallis and Data Envelopment Analysis (DEA). Conclude that a form of OPS quality operation can be decisive for its efficiency and that some indicators show possibilities for improvement in most companies, regardless of the modality. Keywords: Health plan operators. Economic and financial efficiency. Data envelopment analysis (DEA).

The relationship between accounting information and the performance of supplementary health care providers

“…Self-managing providers (SelfM), medical cooperatives (MCoop), and philanthropic entities (PhilaT) tend to have a higher IDSS than OPS operating in group medicine (base category), which was expected, as this category presented the lowest mean for the IDSS calculated in 2018. This result confirms the study by Xavier and Souza (2020), who concluded that the worst economic and financial indicators were found for the category of OPS in group medicine.…”

An appraisal of Brazilian private health plan operators’ economic-financial conditions: a note on finance and regulation

“…The results of the analysis are similar to those Silva & Loebel (2016) registered for the period 2008 to 2012 not only in terms of profitability but also in terms current liquidity, indicating consistent performance over time. In regard to variability, the indicators demonstrate a reasonable degree of homogeneity, in alignment with the result presented by Xavier & Souza (2020) based on information for the period 2010 to 2015. The explanation for the homogeneity of the indicators could be attributable to the regulated environment, especially in terms of the products and consumers' rights (Malta et al, 2004).…”