Desempenho econômico-financeiro de nosocômios brasileiros: uma análise comparativa de hospitais com e sem fins lucrativos

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

Brazilian hospitals, especially those which offer healthcare services within the the Sistema Único de Sáude (Brazilian national healthcare system), are suffering from a lack of quality in the services. To attenuate this scenario, various studies have been carried out. One of the lines of research has been to verify how differences between for profit and not for profit hospitals can affect the economic-financial performance of the hospital. This objective was structured in such a way as to determine whether there is any difference in economic-financial performance between hospitals which operate on a for profit basis and not for profit basis. A literature review was carried out on the main organizational characteristics that differentiate the two types of hospital, as well as on empirical works in this area of research, both national and international, which address this type of organization. To achieve the objective of the research, a quantitative approach was used, with longitudinal analysis of the data collected. The financial indicators of liquidity, indebtedness and profitability were collected from the database of the Gazeta Mercantil and the organizational characteristics of the hospitals were collected from the CNES (National Registration of Health Establishments) database. In the data analysis, outliers were first analyzed and eliminated, followed by analysis using the Mann-Whitey tests for comparison of averages, focusing on fifteen different characteristics for each of the eight indicators used. The results demonstrate a situation of low profitability and liquidity, both for the for profit and the not for profit hospitals, and high standard deviation within the sample. Regarding the tests of differences in average, inconclusive results were obtained in terms of statistical significance. However liquidity and indebtedness tended to be higher, and profitability lower in the for profit hospitals

ASSUNTO(S)

third sector hospitais - administração hospitais hospitals terceiro setor desempenho econômico-financeiro financial performance administracao

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