RELATIONSHIP BETWEEN COST AND EXPENSES STRUCTURE AND PERFORMANCE: STUDY IN HOSPITALS OF NORTH TO SOUTH OF BRAZIL
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | , , |
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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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 |
format |
article |
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 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/50734/pdf |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
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 reponame:ConTexto instname:Universidade Federal do Rio Grande do Sul (UFRGS) instacron:UFRGS |
instname_str |
Universidade Federal do Rio Grande do Sul (UFRGS) |
instacron_str |
UFRGS |
institution |
UFRGS |
reponame_str |
ConTexto |
collection |
ConTexto |
repository.name.fl_str_mv |
ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS) |
repository.mail.fl_str_mv |
fernanda.momo@ufrgs.br||contexto@ufrgs.br |
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