O valor econômico agregado à sociedade (VEAS) pelo hospital universitário da UFSCar no ano de 2017
Autor(a) principal: | |
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Data de Publicação: | 2019 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFSCAR |
Texto Completo: | https://repositorio.ufscar.br/handle/ufscar/11090 |
Resumo: | In the current scenario of Brazil’s Public Health, which presents many budgetary restrictions, one of the measures found by the State in order to face them is the incentive given to entities with social objectives. This context indicates the need to reflect upon the efficiency and effectiveness in the application of financial resources offered by the State to assistance institutions such as a Federal University Hospital (FUH) that, besides offering medical assistance, carries out teaching and research activities and it is considered a reference in state-of-the-art technology equipment. The present study aimed at demonstrating if the federal government investment in the University Hospital “Prof. Dr. Horácio Panepucci” of the Federal University of São Carlos (UH – UFSCar), in the year of 2017, added economic value to the society after the Brazilian Company of Hospital Services (EBSERH) has taken over the institution management. In order to do that, a case study was carried out at the institution, in which information about all the ambulatory procedures and hospitalizations was obtained, with subsequent SUS value conversions into market values, as well as the identification of all the direct and indirect costs and State investments in the entity. The results of the Economic Value Added Short Term (VECP) and the Economic Value Added to the Society (VEAS) have been positive in the considered period, which demonstrates the institution’s efficiency in using the capital invested by the State and confirming its aptitude in offering health assistance services to the community, as well as its capacity to remunerate the value opportunity cost that was entrusted to it. This study has also identified a significant difference between SUS values and market values and this led to the conclusion that, if UH – UFSCar did not exist, the society would have to pay private initiative on average 9,74 times more for hospital services. Furthermore, these results are extremely important for public management because they demonstrate, through the positive Operational Economic Result, that the institution managers have administrated public resources in an efficient way, returning the taxpayers a lower cost compared to the market, with potential to provide services that add value. The results analysis presented in this research prove the importance of using public governance as a management tool able to provide public management transparency. For these reasons, the performance assessment tools must be required by the society to obtain real information on the uses of investments made by the State. |
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Ramos, Virginia Ribeiro BarbosaAlbuquerque, Andrei Aparecido dehttp://lattes.cnpq.br/9667573506903226http://lattes.cnpq.br/8727605042832860e7c09fb2-9244-4b4e-a8f5-75fa9c732fd12019-03-18T13:53:24Z2019-03-18T13:53:24Z2019-02-20RAMOS, Virginia Ribeiro Barbosa. O valor econômico agregado à sociedade (VEAS) pelo hospital universitário da UFSCar no ano de 2017. 2019. Dissertação (Mestrado em Gestão de Organizações e Sistemas Públicos) – Universidade Federal de São Carlos, São Carlos, 2019. Disponível em: https://repositorio.ufscar.br/handle/ufscar/11090.https://repositorio.ufscar.br/handle/ufscar/11090In the current scenario of Brazil’s Public Health, which presents many budgetary restrictions, one of the measures found by the State in order to face them is the incentive given to entities with social objectives. This context indicates the need to reflect upon the efficiency and effectiveness in the application of financial resources offered by the State to assistance institutions such as a Federal University Hospital (FUH) that, besides offering medical assistance, carries out teaching and research activities and it is considered a reference in state-of-the-art technology equipment. The present study aimed at demonstrating if the federal government investment in the University Hospital “Prof. Dr. Horácio Panepucci” of the Federal University of São Carlos (UH – UFSCar), in the year of 2017, added economic value to the society after the Brazilian Company of Hospital Services (EBSERH) has taken over the institution management. In order to do that, a case study was carried out at the institution, in which information about all the ambulatory procedures and hospitalizations was obtained, with subsequent SUS value conversions into market values, as well as the identification of all the direct and indirect costs and State investments in the entity. The results of the Economic Value Added Short Term (VECP) and the Economic Value Added to the Society (VEAS) have been positive in the considered period, which demonstrates the institution’s efficiency in using the capital invested by the State and confirming its aptitude in offering health assistance services to the community, as well as its capacity to remunerate the value opportunity cost that was entrusted to it. This study has also identified a significant difference between SUS values and market values and this led to the conclusion that, if UH – UFSCar did not exist, the society would have to pay private initiative on average 9,74 times more for hospital services. Furthermore, these results are extremely important for public management because they demonstrate, through the positive Operational Economic Result, that the institution managers have administrated public resources in an efficient way, returning the taxpayers a lower cost compared to the market, with potential to provide services that add value. The results analysis presented in this research prove the importance of using public governance as a management tool able to provide public management transparency. For these reasons, the performance assessment tools must be required by the society to obtain real information on the uses of investments made by the State.No atual cenário da Saúde Pública no Brasil, o qual se depara com grandes restrições orçamentárias, uma das medidas encontradas pelo Estado para enfrentá-las é o incentivo dado a entidades com objetivos sociais. Neste contexto, entende-se a necessidade de refletir sobre a eficiência e a eficácia na aplicação dos recursos financeiros oferecidos pelo Estado às entidades assistenciais, como um Hospital Universitário Federal (HUF) que, além de oferecer assistência médica, realiza atividades de ensino e pesquisa e é considerado referência em equipamentos de tecnologia de ponta. Este estudo procurou demonstrar se o investimento do governo federal no Hospital Universitário “Prof. Dr. Horácio Panepucci” da Universidade Federal de São Carlos (HU-UFSCar), no ano de 2017, agregou valor econômico à sociedade depois que a Empresa Brasileira de Serviços Hospitalares (EBSERH) assumiu integralmente a gerência da instituição. Para isso, realizou-se um estudo de caso na instituição, onde foram obtidas as informações sobre todos os procedimentos ambulatoriais e de internação hospitalar, com posterior conversão de valores SUS em valores de mercado, bem como a identificação de todos os custos diretos e indiretos e os investimentos realizados pelo Estado na entidade. Os resultados do Valor Econômico de Curto Prazo (VECP) e do Valor Econômico Agregado à Sociedade (VEAS) apresentaram-se positivos no período estudado, comprovando a eficiência da entidade na utilização do capital investido pelo Estado e confirmando sua aptidão em oferecer serviços assistências de saúde à comunidade, bem como sua capacidade em remunerar o custo de oportunidade do valor que lhe foi confiado. Este estudo identificou ainda, uma significativa diferença entre os valores do SUS e os valores praticados pelo mercado e possibilitou constatar que, caso o HU-UFSCar não existisse, a sociedade pagaria à iniciativa privada um valor em média 9,74 vezes maior pelos serviços hospitalares. Além disso, esses resultados são de extrema importância para a gestão pública, pois demonstram, por meio do Resultado Econômico Operacional positivo, que os gestores da entidade administraram de forma eficiente os recursos públicos, devolvendo ao contribuinte um serviço de saúde a um custo menor que o preço praticado pelo mercado, com um potencial para a prestação de serviços que agreguem valor. A análise dos resultados apresentados nessa pesquisa comprova a importância de utilizar a governança pública como instrumento de gerência capaz de proporcionar à sociedade a transparência na gestão pública, por isso, o uso de ferramentas de avaliação de desempenho deve ser exigido pela sociedade para que se obtenha a real informação sobre a utilização dos investimentos realizados pelo Estado.Não recebi financiamentoporUniversidade Federal de São CarlosCâmpus São CarlosPrograma de Pós-Graduação em Gestão de Organizações e Sistemas Públicos - PPGGOSPUFSCarGestão públicaHospital universitário federalGestão baseada em valor (GBV)Valor econômico agregado (EVA®)Governança públicaFinanciamento da saúdePublic managementFederal university hospitalValue based management (VBM)Economic value added (EVA)Public governanceHealth financingCIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA::ORGANIZACOES PUBLICASO valor econômico agregado à sociedade (VEAS) pelo hospital universitário da UFSCar no ano de 2017The economic value added to the society by UFSCar university hospital in the year of 2017info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisOnline60060010c4cdd7-d901-4206-9615-4f5cb1e95eb4info:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFSCARinstname:Universidade Federal de São Carlos (UFSCAR)instacron:UFSCARORIGINALRamos_VirginiaRibeiroBarbosa.pdfRamos_VirginiaRibeiroBarbosa.pdfapplication/pdf1596960https://repositorio.ufscar.br/bitstream/ufscar/11090/1/Ramos_VirginiaRibeiroBarbosa.pdf31f3354f8d20087134d0770c0ca76d9aMD51LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv |
O valor econômico agregado à sociedade (VEAS) pelo hospital universitário da UFSCar no ano de 2017 |
dc.title.alternative.eng.fl_str_mv |
The economic value added to the society by UFSCar university hospital in the year of 2017 |
title |
O valor econômico agregado à sociedade (VEAS) pelo hospital universitário da UFSCar no ano de 2017 |
spellingShingle |
O valor econômico agregado à sociedade (VEAS) pelo hospital universitário da UFSCar no ano de 2017 Ramos, Virginia Ribeiro Barbosa Gestão pública Hospital universitário federal Gestão baseada em valor (GBV) Valor econômico agregado (EVA®) Governança pública Financiamento da saúde Public management Federal university hospital Value based management (VBM) Economic value added (EVA) Public governance Health financing CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA::ORGANIZACOES PUBLICAS |
title_short |
O valor econômico agregado à sociedade (VEAS) pelo hospital universitário da UFSCar no ano de 2017 |
title_full |
O valor econômico agregado à sociedade (VEAS) pelo hospital universitário da UFSCar no ano de 2017 |
title_fullStr |
O valor econômico agregado à sociedade (VEAS) pelo hospital universitário da UFSCar no ano de 2017 |
title_full_unstemmed |
O valor econômico agregado à sociedade (VEAS) pelo hospital universitário da UFSCar no ano de 2017 |
title_sort |
O valor econômico agregado à sociedade (VEAS) pelo hospital universitário da UFSCar no ano de 2017 |
author |
Ramos, Virginia Ribeiro Barbosa |
author_facet |
Ramos, Virginia Ribeiro Barbosa |
author_role |
author |
dc.contributor.authorlattes.por.fl_str_mv |
http://lattes.cnpq.br/8727605042832860 |
dc.contributor.author.fl_str_mv |
Ramos, Virginia Ribeiro Barbosa |
dc.contributor.advisor1.fl_str_mv |
Albuquerque, Andrei Aparecido de |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/9667573506903226 |
dc.contributor.authorID.fl_str_mv |
e7c09fb2-9244-4b4e-a8f5-75fa9c732fd1 |
contributor_str_mv |
Albuquerque, Andrei Aparecido de |
dc.subject.por.fl_str_mv |
Gestão pública Hospital universitário federal Gestão baseada em valor (GBV) Valor econômico agregado (EVA®) Governança pública Financiamento da saúde |
topic |
Gestão pública Hospital universitário federal Gestão baseada em valor (GBV) Valor econômico agregado (EVA®) Governança pública Financiamento da saúde Public management Federal university hospital Value based management (VBM) Economic value added (EVA) Public governance Health financing CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA::ORGANIZACOES PUBLICAS |
dc.subject.eng.fl_str_mv |
Public management Federal university hospital Value based management (VBM) Economic value added (EVA) Public governance Health financing |
dc.subject.cnpq.fl_str_mv |
CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA::ORGANIZACOES PUBLICAS |
description |
In the current scenario of Brazil’s Public Health, which presents many budgetary restrictions, one of the measures found by the State in order to face them is the incentive given to entities with social objectives. This context indicates the need to reflect upon the efficiency and effectiveness in the application of financial resources offered by the State to assistance institutions such as a Federal University Hospital (FUH) that, besides offering medical assistance, carries out teaching and research activities and it is considered a reference in state-of-the-art technology equipment. The present study aimed at demonstrating if the federal government investment in the University Hospital “Prof. Dr. Horácio Panepucci” of the Federal University of São Carlos (UH – UFSCar), in the year of 2017, added economic value to the society after the Brazilian Company of Hospital Services (EBSERH) has taken over the institution management. In order to do that, a case study was carried out at the institution, in which information about all the ambulatory procedures and hospitalizations was obtained, with subsequent SUS value conversions into market values, as well as the identification of all the direct and indirect costs and State investments in the entity. The results of the Economic Value Added Short Term (VECP) and the Economic Value Added to the Society (VEAS) have been positive in the considered period, which demonstrates the institution’s efficiency in using the capital invested by the State and confirming its aptitude in offering health assistance services to the community, as well as its capacity to remunerate the value opportunity cost that was entrusted to it. This study has also identified a significant difference between SUS values and market values and this led to the conclusion that, if UH – UFSCar did not exist, the society would have to pay private initiative on average 9,74 times more for hospital services. Furthermore, these results are extremely important for public management because they demonstrate, through the positive Operational Economic Result, that the institution managers have administrated public resources in an efficient way, returning the taxpayers a lower cost compared to the market, with potential to provide services that add value. The results analysis presented in this research prove the importance of using public governance as a management tool able to provide public management transparency. For these reasons, the performance assessment tools must be required by the society to obtain real information on the uses of investments made by the State. |
publishDate |
2019 |
dc.date.accessioned.fl_str_mv |
2019-03-18T13:53:24Z |
dc.date.available.fl_str_mv |
2019-03-18T13:53:24Z |
dc.date.issued.fl_str_mv |
2019-02-20 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
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publishedVersion |
dc.identifier.citation.fl_str_mv |
RAMOS, Virginia Ribeiro Barbosa. O valor econômico agregado à sociedade (VEAS) pelo hospital universitário da UFSCar no ano de 2017. 2019. Dissertação (Mestrado em Gestão de Organizações e Sistemas Públicos) – Universidade Federal de São Carlos, São Carlos, 2019. Disponível em: https://repositorio.ufscar.br/handle/ufscar/11090. |
dc.identifier.uri.fl_str_mv |
https://repositorio.ufscar.br/handle/ufscar/11090 |
identifier_str_mv |
RAMOS, Virginia Ribeiro Barbosa. O valor econômico agregado à sociedade (VEAS) pelo hospital universitário da UFSCar no ano de 2017. 2019. Dissertação (Mestrado em Gestão de Organizações e Sistemas Públicos) – Universidade Federal de São Carlos, São Carlos, 2019. Disponível em: https://repositorio.ufscar.br/handle/ufscar/11090. |
url |
https://repositorio.ufscar.br/handle/ufscar/11090 |
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por |
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openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal de São Carlos Câmpus São Carlos |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Gestão de Organizações e Sistemas Públicos - PPGGOSP |
dc.publisher.initials.fl_str_mv |
UFSCar |
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Universidade Federal de São Carlos Câmpus São Carlos |
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