Custos assimétricos e regulação em operadoras de planos de saúde

Avelar, Ewerton Alex; Santos, Wesley Cirino dos; Souza, Antônio Artur de; Cailleau, Romain

doi:10.11606/issn.1982-6486.rco.2021.169260

Cited by 4 publications

(2 citation statements)

References 21 publications

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“…In Brazil, Avelar et al (2021) found asymmetric behavior for the total cost of health plan operators (HPOs). However, we have not yet found any study related to the asymmetric cost behavior of Brazilian hospitals.…”

Section: Introductionmentioning

confidence: 99%

“…In addition to the theoretical contributions, this study also aimed to contribute to the practical field since understanding cost behavior and the factors that lead to asymmetry can help assess the financial condition of hospitals. Furthermore, it helps develop appropriate incentives to shape the decision-making of managers (Avelar et al 2021), who may be physicians (hybrid professionals-managers) or other health professionals. More specifically, information from sticky costs can assist in contract negotiations with payers, assessing the efficiency and effectiveness of operations, isolating unnecessary costs, and facilitating the redesign of care delivery processes to reduce costs.…”

Section: Introductionmentioning

confidence: 99%

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Asymmetry in Cost Behavior in Brazilian Hospitals

Da Silva,

Marin,

Abbas

et al. 2024

JRFM

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Objectives: Investigating if the proportion of fixed assets over total assets is positively associated with the asymmetric cost behavior of public and private hospitals in Brazil. Methods: In order to test the sticky cost phenomenon in a different sector of companies and industries, we used panel data regression to investigate the asymmetric cost behavior in Brazilian hospitals, analyzing the hospital cost behavior regarding the variation in revenues and verifying whether the proportion of fixed assets over total assets is positively associated with the asymmetric cost behavior. As a result, this research took the findings obtained by the models applied to data from the 101 hospitals comprising the sample, spread over the 2010–2019 period. The research was divided into four sections. The first section tested asymmetry for fixed assets over total assets for hospitals in general. The second section divided the sample into public and private hospitals. The third section analyzed the sample of conglomerates against a single hospital. Finally, the fourth section tested the asymmetry of the hospitals in the sample measured by the number of beds. Results: The evidence documented here partially confirms the results of literature on the existence of asymmetric cost behavior regarding variations in revenue. The H1 hypothesis that the proportion of fixed assets over total assets is positively associated with the asymmetric cost behavior was confirmed, especially for private and small hospitals regarding fixed assets.

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Section: Introductionmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Asymmetry in Cost Behavior in Brazilian Hospitals

Da Silva,

Marin,

Abbas

et al. 2024

JRFM

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Tres determinantes de los costos pegajosos de empresas listadas en la Bolsa de Valores de Colombia, 1995-2022

Ahumada Lerma

2024

REMEF

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Las decisiones gerenciales son necesarias para darle rumbo a las empresas y más aún cuando estas entran en periodos de crisis financieras. Una herramienta clave para evaluar dichas decisiones son los costos pegajosos. El artículo discute la pegajosidad en las empresas listadas en la bolsa de valores de Colombia entre 1995 a 2022. Se examinan tres determinantes que pueden afectar la pegajosidad de los costos, la rotación de activos fijos, ROA y el ciclo medio de efectivo. Se utiliza una metodología cuantitativa, mediante una regresión múltiple y un modelo de datos panel. Se encontró que el 61,5% de las empresas analizadas adolecen de pegajosidad, debido primordialmente a la rotación de activos fijos. Se recomienda analizar otras compañías de menor tamaño, sabiendo que esto implica fortalecer bases de datos en Colombia. Como limitante el reporte de la información financiera no fue constante en las empresas. Esta investigación es pionera e innovadora en Colombia destacando la importancia de la gestión de la gerencia. Se concluye que es necesario seguir investigando en Colombia acerca de costos pegajosos utilizando otros determinantes.

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Determinants of Asymmetric Costs In Soya Production

Reis,

Ferreira,

De Carvalho

2023

RGSA

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Purpose: The study aimed to analyze the determinants of the asymmetric behavior of fixed costs in soybean production. Theoretical background: Although previous research indicates the presence of asymmetric costs (sticky costs theory) in the agricultural sector and, specifically, in soybean production, there is still a gap in testing which determinants explain this asymmetric condition. Methodology: The study used a quantitative methodology, with the estimation of a multiple linear regression model and parametric correlation tests, using data on costs, production capacity, production quantity and soybean prices for the period from 2009 to 2022. Results and conclusion: The results showed that the capacity and price factors were statistically significant in explaining the asymmetry of fixed costs. Price was also significant in explaining total and variable costs, which were also shown to be asymmetrical by the models used. Research implications: The study advances in verifying the determining factors of asymmetry and not just in pointing out the behavior of costs in this sector, as previous literature has done. Originality/value: The approach of the work and its results contribute to expanding empirical research related to the assumptions of the sticky costs theory in a relevant economic activity.

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Custos assimétricos e regulação em operadoras de planos de saúde

Cited by 4 publications

References 21 publications

Asymmetry in Cost Behavior in Brazilian Hospitals

Asymmetry in Cost Behavior in Brazilian Hospitals

Tres determinantes de los costos pegajosos de empresas listadas en la Bolsa de Valores de Colombia, 1995-2022

Determinants of Asymmetric Costs In Soya Production

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