Performance of health plan operators: before and during the pandemic

Detalhes bibliográficos
Autor(a) principal: Marques, Tâmara Ribeiro Rosa
Data de Publicação: 2023
Outros Autores: Oliveira, Elis Regina de, Santos, Geovane Camilo, Neto, Brasilino José Ferreira, Ferreira, Ronivaldo Alcebíades
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/28087
Resumo: Objective: To analyze the economic-financial and operational performance of Health Plan Operators (HPO), before (3Q2018-4Q2019) and during the pandemic (1Q2020-2Q2021) under the theory of institutional isomorphism. Method: This is descriptive documentary research that uses statistical techniques to compare medians (Wilcoxon and Kruskal-Wallis) and correlation (Spearman) between performance and socioeconomic indicators, considering the five Health Plan Operators (HPO) with the largest number of beneficiaries. Results: A statistically significant reduction was observed, after the beginning of the pandemic, for the indicators of profitability, expenses, cost variation, and financial result. On the other hand, there was a growth in current liquidity and an increase in the mean receipt timeframe of payments (CRPM) and event payment (PMPE). The performance comparison shows that in the pandemic, profitability and PMPE were no longer significantly different. As for the association between the variables, the unemployment rate shows the highest number of relationships with the performance indices. Theoretical/methodological contributions: Highlights the performance of the five largest OPS, considering the Sars-Cov-2 pandemic period, considering that these companies can be directly affected by the potential increase in demand for health care by their beneficiaries. By the theoretical prism of institutional isomorphism, these companies are references for the sector.
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spelling Performance of health plan operators: before and during the pandemicDesempeño de los operadores de planes de salud: antes y durante la pandemiaDesempenho das operadoras de planos de saúde: antes e durante a pandemiaSupplementary healthCovid-19New CoronavirusHealth plan operatorsEconomic-financial performanceSalud complementariaCovid-19Nuevo coronavirusoperadores de planes de saludDesempeño económico-financieroSaúde suplementarCovid-19Novo CoronavírusOperadoras de planos de saúdeDesempenho econômico-financeiroContabilidadeCovid-19Objective: To analyze the economic-financial and operational performance of Health Plan Operators (HPO), before (3Q2018-4Q2019) and during the pandemic (1Q2020-2Q2021) under the theory of institutional isomorphism. Method: This is descriptive documentary research that uses statistical techniques to compare medians (Wilcoxon and Kruskal-Wallis) and correlation (Spearman) between performance and socioeconomic indicators, considering the five Health Plan Operators (HPO) with the largest number of beneficiaries. Results: A statistically significant reduction was observed, after the beginning of the pandemic, for the indicators of profitability, expenses, cost variation, and financial result. On the other hand, there was a growth in current liquidity and an increase in the mean receipt timeframe of payments (CRPM) and event payment (PMPE). The performance comparison shows that in the pandemic, profitability and PMPE were no longer significantly different. As for the association between the variables, the unemployment rate shows the highest number of relationships with the performance indices. Theoretical/methodological contributions: Highlights the performance of the five largest OPS, considering the Sars-Cov-2 pandemic period, considering that these companies can be directly affected by the potential increase in demand for health care by their beneficiaries. By the theoretical prism of institutional isomorphism, these companies are references for the sector.Objetivo: Analizar el desempeño económico-financiero y operativo de las Operadoras de Planes de Salud (OPS), antes (3Q2018-4Q2019) y durante la pandemia (1Q2020-2Q2021) a la luz de la teoría del isomorfismo institucional. Método: Se trata de una investigación documental descriptiva, utilizando técnicas estadísticas para comparar medianas (Wilcoxon y Kruskal-Wallis) y correlación (Spearman), entre desempeño e indicadores socioeconómicos, considerando las cinco Operadoras de Planes de Salud (OPS) con mayor número de beneficiarios. Resultados: Se observó una reducción estadísticamente significativa, luego del inicio de la pandemia, para los indicadores de rentabilidad, gastos, variación de costos y resultado financiero. Por otro lado, hubo un incremento en la liquidez corriente y un incremento en los plazos promedio de cobro de contraprestaciones (PMRC) y pago de eventos (PMPE). La comparación de desempeño indica que, en la pandemia, la rentabilidad y el PMPE ya no muestran diferencias significativas. En cuanto a la asociación entre las variables, la tasa de desempleo tiene un mayor número de relación con los índices de desempeño. Aportes teóricos/metodológicos: Destaca el desempeño de las cinco OPS más grandes, considerando el período de la pandemia del Sars-Cov-2, dado que estas empresas pueden verse directamente afectadas por el potencial aumento de la demanda de atención en salud por parte de sus beneficiarios. Desde la perspectiva teórica del isomorfismo institucional, estas empresas son referentes para el sector.Objetivo: Analisar o desempenho econômico-financeiro e operacional das Operadoras de Planos de Saúde (OPS), antes (3T2018-4T2019) e durante a pandemia (1T2020-2T2021) à luz da teoria do isomorfismo institucional. Metodologia: Trata-se de pesquisa descritiva documental, com o uso de técnicas estatísticas de comparação de medianas (Wilcoxon e Kruskal-Wallis) e correlação (Spearman), entre os indicadores de desempenho e socioeconômicos, considerando as cinco Operadoras de Plano de Saúde (OPS) com maior número de beneficiários. Resultados: Observou-se redução estatisticamente significativa, após início da pandemia, para os indicadores de rentabilidade, de despesas, variação de custo e de resultado financeiro. Por outro lado, ocorreu crescimento de liquidez corrente e aumento de prazos médios de recebimento de contraprestações (PMRC) e de pagamento de eventos (PMPE). A comparação de desempenho indica que na pandemia a rentabilidade e o PMPE deixaram de apresentar diferenças significativas. Quanto à associação entre as variáveis, a taxa de desocupação apresenta maior número de relação com os índices de desempenhos. Contribuições do estudo: Evidencia o desempenho das cinco maiores OPS, considerando o período de pandemia Sars-Cov-2, tendo em vista que essas empresas podem ser afetadas diretamente pelo aumento potencial da demanda por assistência à saúde de seus beneficiários. Pelo prisma teórico do isomorfismo institucional essas empresas são referências para o setor.Portal de Periódicos Eletrônicos da UFRN2023-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/2808710.21680/2176-9036.2023v15n1ID28087REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 No. 1 (2023): Jan./Jun.; 1-21REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 1 (2023): Jan./Jun.; 1-21REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 1 (2023): Jan./Jun.; 1-212176-903610.21680/2176-9036.2023v15n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/28087/16593Copyright (c) 2023 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessMarques, Tâmara Ribeiro RosaOliveira, Elis Regina deSantos, Geovane CamiloNeto, Brasilino José FerreiraFerreira, Ronivaldo Alcebíades 2023-02-08T21:42:03Zoai:periodicos.ufrn.br:article/28087Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2023-02-08T21:42:03Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv Performance of health plan operators: before and during the pandemic
Desempeño de los operadores de planes de salud: antes y durante la pandemia
Desempenho das operadoras de planos de saúde: antes e durante a pandemia
title Performance of health plan operators: before and during the pandemic
spellingShingle Performance of health plan operators: before and during the pandemic
Marques, Tâmara Ribeiro Rosa
Supplementary health
Covid-19
New Coronavirus
Health plan operators
Economic-financial performance
Salud complementaria
Covid-19
Nuevo coronavirus
operadores de planes de salud
Desempeño económico-financiero
Saúde suplementar
Covid-19
Novo Coronavírus
Operadoras de planos de saúde
Desempenho econômico-financeiro
Contabilidade
Covid-19
title_short Performance of health plan operators: before and during the pandemic
title_full Performance of health plan operators: before and during the pandemic
title_fullStr Performance of health plan operators: before and during the pandemic
title_full_unstemmed Performance of health plan operators: before and during the pandemic
title_sort Performance of health plan operators: before and during the pandemic
author Marques, Tâmara Ribeiro Rosa
author_facet Marques, Tâmara Ribeiro Rosa
Oliveira, Elis Regina de
Santos, Geovane Camilo
Neto, Brasilino José Ferreira
Ferreira, Ronivaldo Alcebíades
author_role author
author2 Oliveira, Elis Regina de
Santos, Geovane Camilo
Neto, Brasilino José Ferreira
Ferreira, Ronivaldo Alcebíades
author2_role author
author
author
author
dc.contributor.author.fl_str_mv Marques, Tâmara Ribeiro Rosa
Oliveira, Elis Regina de
Santos, Geovane Camilo
Neto, Brasilino José Ferreira
Ferreira, Ronivaldo Alcebíades
dc.subject.por.fl_str_mv Supplementary health
Covid-19
New Coronavirus
Health plan operators
Economic-financial performance
Salud complementaria
Covid-19
Nuevo coronavirus
operadores de planes de salud
Desempeño económico-financiero
Saúde suplementar
Covid-19
Novo Coronavírus
Operadoras de planos de saúde
Desempenho econômico-financeiro
Contabilidade
Covid-19
topic Supplementary health
Covid-19
New Coronavirus
Health plan operators
Economic-financial performance
Salud complementaria
Covid-19
Nuevo coronavirus
operadores de planes de salud
Desempeño económico-financiero
Saúde suplementar
Covid-19
Novo Coronavírus
Operadoras de planos de saúde
Desempenho econômico-financeiro
Contabilidade
Covid-19
description Objective: To analyze the economic-financial and operational performance of Health Plan Operators (HPO), before (3Q2018-4Q2019) and during the pandemic (1Q2020-2Q2021) under the theory of institutional isomorphism. Method: This is descriptive documentary research that uses statistical techniques to compare medians (Wilcoxon and Kruskal-Wallis) and correlation (Spearman) between performance and socioeconomic indicators, considering the five Health Plan Operators (HPO) with the largest number of beneficiaries. Results: A statistically significant reduction was observed, after the beginning of the pandemic, for the indicators of profitability, expenses, cost variation, and financial result. On the other hand, there was a growth in current liquidity and an increase in the mean receipt timeframe of payments (CRPM) and event payment (PMPE). The performance comparison shows that in the pandemic, profitability and PMPE were no longer significantly different. As for the association between the variables, the unemployment rate shows the highest number of relationships with the performance indices. Theoretical/methodological contributions: Highlights the performance of the five largest OPS, considering the Sars-Cov-2 pandemic period, considering that these companies can be directly affected by the potential increase in demand for health care by their beneficiaries. By the theoretical prism of institutional isomorphism, these companies are references for the sector.
publishDate 2023
dc.date.none.fl_str_mv 2023-01-02
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/28087
10.21680/2176-9036.2023v15n1ID28087
url https://periodicos.ufrn.br/ambiente/article/view/28087
identifier_str_mv 10.21680/2176-9036.2023v15n1ID28087
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/28087/16593
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 No. 1 (2023): Jan./Jun.; 1-21
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 1 (2023): Jan./Jun.; 1-21
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 1 (2023): Jan./Jun.; 1-21
2176-9036
10.21680/2176-9036.2023v15n1
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
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