Uma análise do impacto do desempenho dos indicadores econômico – financeiros no IDSS das operadoras de planos de saúde

Abstract

With the creation of the National Agency of Supplementary Health and the regulation of the Brazilian supplementary health sector, there was a greater concern about the financial viability of health insurance companies. It began to be required, by the ANS, a minimum financial base for these companies maintain their registration with the Agency. This way, it becomes necessary the knowledge of the economic and financial performance of these companies. This present study aims to analyze the economic and financial performance of supplementary health companies, including the following genre: Self-Management, Medical Cooperative, Group Medicine and Specialized Insurer in Health. The period in analysis is from 2005 until 2014. Initially, it was created a database containing all the indicators necessary for the analysis. The performance of the companies was analyzed based on the indicators: Return on Total Assets, Operating Return on Total Assets, Return on Net Property, and Current Liquidity. Through a basic descriptive analysis was made a study about the evolution of these indicators and selected the companies that stood out in two or more parameters, in order to observe the influence of companies’ economic performance in these results of IDSS of each. The result confirms the relationship between economic indicators – financial and IDSS of health insurance companies.