RELATIONSHIP BETWEEN COST AND EXPENSES STRUCTURE AND PERFORMANCE: STUDY IN HOSPITALS OF NORTH TO SOUTH OF BRAZIL

Detalhes bibliográficos
Autor(a) principal: Marques, Kelly Cristina Mucio
Data de Publicação: 2016
Outros Autores: Tonin, Joyce Menezes da Fonseca, Abbas, Kátia, Leoncine, Mauri
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/50734
Resumo: The aims of this study was to identify the structure of costs and expenses of Brazilian hospitals and to analyze the association between the proportion of fixed costs and expenses with their performance. To do so, through a descriptive, quantitative and survey research, data for 21 hospitals characterized as private and philanthropic, located in the north, south, east and west center of the country were evaluated. For the analysis of data collected in managerial cost reports of hospitals, the means and scatterplots were used as descriptive statistics. To verify the significance of the findings nonparametric chi square (c2) test was used. The results showed that due to the higher proportion of fixed costs, the sample of hospitals, mostly, have higher leverage, so that a small change in the volume of net revenue results in wide variation in profit. As for the performance indices, it can be seen that on average the sample hospitals had close to zero results, getting the operating margin to 0.06, the return on assets to 0.01 and return on equity with 0.04. The separation of hospitals between those with fixed costs and expenses below average and above average, the findings showed that the higher fixed costs and expenses the higher operating margin, return on assets remains the same and the return on equity decreases. However, it found no statistically significant association.
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spelling RELATIONSHIP BETWEEN COST AND EXPENSES STRUCTURE AND PERFORMANCE: STUDY IN HOSPITALS OF NORTH TO SOUTH OF BRAZILRELAÇÃO ENTRE ESTRUTURA DE CUSTOS E DESPESAS COM O DESEMPENHO: ESTUDO EM HOSPITAIS DE NORTE A SUL DO BRASILCustos e despesasDesempenho econômico-financeiroHospitaisCosts and expensesFinancial performanceHospitalsThe aims of this study was to identify the structure of costs and expenses of Brazilian hospitals and to analyze the association between the proportion of fixed costs and expenses with their performance. To do so, through a descriptive, quantitative and survey research, data for 21 hospitals characterized as private and philanthropic, located in the north, south, east and west center of the country were evaluated. For the analysis of data collected in managerial cost reports of hospitals, the means and scatterplots were used as descriptive statistics. To verify the significance of the findings nonparametric chi square (c2) test was used. The results showed that due to the higher proportion of fixed costs, the sample of hospitals, mostly, have higher leverage, so that a small change in the volume of net revenue results in wide variation in profit. As for the performance indices, it can be seen that on average the sample hospitals had close to zero results, getting the operating margin to 0.06, the return on assets to 0.01 and return on equity with 0.04. The separation of hospitals between those with fixed costs and expenses below average and above average, the findings showed that the higher fixed costs and expenses the higher operating margin, return on assets remains the same and the return on equity decreases. However, it found no statistically significant association.Os objetivos deste estudo foram identificar a estrutura de custos e despesas de hospitais brasileiros e analisar a associação entre a proporção de custos e despesas fixas com o desempenho dos mesmos. Para tanto, por meio de uma pesquisa descritiva, quantitativa e de levantamento, foram avaliados os dados referentes a 21 hospitais caracterizados como privados e filantrópicos, localizados nas regiões norte, sul, sudeste e centro oeste do país. Para a análise dos dados, coletados nos relatórios gerenciais de custos dos hospitais, foi utilizada a estatística descritiva por meio de análise das médias e gráficos de dispersão. Para verificar a significância dos achados foi utilizado o teste não paramétrico qui quadrado (c2). Os resultados mostraram que devido à maior proporção de custos fixos, os hospitais da amostra, em sua maioria, apresentam maior alavancagem, de modo que uma pequena mudança no volume de receita líquida resulta em grande variação do lucro. Quanto aos índices de desempenho, pode-se verificar que, em média, os hospitais da amostra apresentaram resultados próximos de zero, ficando a margem operacional com 0,05, o retorno sobre o ativo com 0,01 e o retorno sobre o patrimônio líquido com 0,04. Na separação dos hospitais entre os que possuem custos e despesas fixos abaixo da média e acima da média, os achados mostraram que quanto maior os custos e despesas fixas maior a margem operacional, o retorno sobre o ativo permanece o mesmo e o retorno sobre o patrimônio líquido diminui. No entanto, não foi encontrada nenhuma associação estatisticamente significante. UFRGS2016-08-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/50734ConTexto - Contabilidade em Texto; v. 16 n. 32 (2016): jan./abr. 20162175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/50734/pdfMarques, Kelly Cristina MucioTonin, Joyce Menezes da FonsecaAbbas, KátiaLeoncine, Mauriinfo:eu-repo/semantics/openAccess2016-09-01T01:27:42Zoai:seer.ufrgs.br:article/50734Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2016-09-01T01:27:42ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv RELATIONSHIP BETWEEN COST AND EXPENSES STRUCTURE AND PERFORMANCE: STUDY IN HOSPITALS OF NORTH TO SOUTH OF BRAZIL
RELAÇÃO ENTRE ESTRUTURA DE CUSTOS E DESPESAS COM O DESEMPENHO: ESTUDO EM HOSPITAIS DE NORTE A SUL DO BRASIL
title RELATIONSHIP BETWEEN COST AND EXPENSES STRUCTURE AND PERFORMANCE: STUDY IN HOSPITALS OF NORTH TO SOUTH OF BRAZIL
spellingShingle RELATIONSHIP BETWEEN COST AND EXPENSES STRUCTURE AND PERFORMANCE: STUDY IN HOSPITALS OF NORTH TO SOUTH OF BRAZIL
Marques, Kelly Cristina Mucio
Custos e despesas
Desempenho econômico-financeiro
Hospitais
Costs and expenses
Financial performance
Hospitals
title_short RELATIONSHIP BETWEEN COST AND EXPENSES STRUCTURE AND PERFORMANCE: STUDY IN HOSPITALS OF NORTH TO SOUTH OF BRAZIL
title_full RELATIONSHIP BETWEEN COST AND EXPENSES STRUCTURE AND PERFORMANCE: STUDY IN HOSPITALS OF NORTH TO SOUTH OF BRAZIL
title_fullStr RELATIONSHIP BETWEEN COST AND EXPENSES STRUCTURE AND PERFORMANCE: STUDY IN HOSPITALS OF NORTH TO SOUTH OF BRAZIL
title_full_unstemmed RELATIONSHIP BETWEEN COST AND EXPENSES STRUCTURE AND PERFORMANCE: STUDY IN HOSPITALS OF NORTH TO SOUTH OF BRAZIL
title_sort RELATIONSHIP BETWEEN COST AND EXPENSES STRUCTURE AND PERFORMANCE: STUDY IN HOSPITALS OF NORTH TO SOUTH OF BRAZIL
author Marques, Kelly Cristina Mucio
author_facet Marques, Kelly Cristina Mucio
Tonin, Joyce Menezes da Fonseca
Abbas, Kátia
Leoncine, Mauri
author_role author
author2 Tonin, Joyce Menezes da Fonseca
Abbas, Kátia
Leoncine, Mauri
author2_role author
author
author
dc.contributor.author.fl_str_mv Marques, Kelly Cristina Mucio
Tonin, Joyce Menezes da Fonseca
Abbas, Kátia
Leoncine, Mauri
dc.subject.por.fl_str_mv Custos e despesas
Desempenho econômico-financeiro
Hospitais
Costs and expenses
Financial performance
Hospitals
topic Custos e despesas
Desempenho econômico-financeiro
Hospitais
Costs and expenses
Financial performance
Hospitals
description The aims of this study was to identify the structure of costs and expenses of Brazilian hospitals and to analyze the association between the proportion of fixed costs and expenses with their performance. To do so, through a descriptive, quantitative and survey research, data for 21 hospitals characterized as private and philanthropic, located in the north, south, east and west center of the country were evaluated. For the analysis of data collected in managerial cost reports of hospitals, the means and scatterplots were used as descriptive statistics. To verify the significance of the findings nonparametric chi square (c2) test was used. The results showed that due to the higher proportion of fixed costs, the sample of hospitals, mostly, have higher leverage, so that a small change in the volume of net revenue results in wide variation in profit. As for the performance indices, it can be seen that on average the sample hospitals had close to zero results, getting the operating margin to 0.06, the return on assets to 0.01 and return on equity with 0.04. The separation of hospitals between those with fixed costs and expenses below average and above average, the findings showed that the higher fixed costs and expenses the higher operating margin, return on assets remains the same and the return on equity decreases. However, it found no statistically significant association.
publishDate 2016
dc.date.none.fl_str_mv 2016-08-31
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
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status_str publishedVersion
dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/50734
url https://seer.ufrgs.br/index.php/ConTexto/article/view/50734
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dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
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dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 16 n. 32 (2016): jan./abr. 2016
2175-8751
1676-6016
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instname:Universidade Federal do Rio Grande do Sul (UFRGS)
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instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
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repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
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