Análise dos impactos das normas de garantias financeiras da Agência Nacional de Saúde Suplementar no fluxo de caixa de uma operadora de plano de saúde

Abstract

This paper presents issues related to the management of cash flow for carriers health plan, with emphasis on the impacts of the current requirement of the National Agency of Supplemental Health in order that the health plan operators maintain minimum values as collateral in order to ensure payment of future obligations arising from operating activity.Are demonstrated in the work required technical provisions and their values (July and August 2012), achieving the goal set by the operator and the strategy it adopted in pursuit of this goal and the impacts entailed in the case study conducted in a provider of health plan. The methodology used was exploratory research with qualitative data analysis, with descriptive approach, literature and documents. The methodology used was exploratory research with qualitative data analysis, with descriptive approach, and bibliographic work documental. O enables an analysis of the financial impacts of the standards of financial guarantees on the cash flow of a carrier, demonstrating that, to meet the requirements, the operator under study is needed to resort to third party financing, but as a way to keep their activities without increasing your expenses, you will need to develop new strategies for sound financial management of resources.