An appraisal of Brazilian private health plan operators’ economic-financial conditions: a note on finance and regulation

• Autor(a) principal: Rocha, Carlos Henrique
• Data de Publicação: 2022
• Outros Autores: Silva, Gladston Luiz da, Britto, Paulo Augusto Pettenuzzo de
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/27707
• topic: Private Healthcare; Health Plan Operators; Economic-financial Performance; Multiple Ranges Test; National Private Healthcare Regulatory Agency..; An appraisal of Brazilian private health plan operators’ economic-financial conditions: a note on finance and regulation.; Salud suplementaria; Operadores de salud; Desempeño financiero; Prueba de rango múltiple de Duncan; Agencia Nacional de Salud Complementaria..; Una evaluación de la situación económico-financiera de los operadores brasileños de seguros de salud: una nota sobre finanzas y regulación.; Saúde Suplementar; Operadoras de Panos de Saúde; Desempenho Econômico-Financeiro; Teste das Amplitudes Múltiplas; Agência Nacional de Saúde Suplementar.; Avaliação da condição econômico-financeira de operadoras brasileiras de planos de saúde: uma nota sobre finanças e regulação.

Objective: This study aims to evaluate the economic-financial performance of Brazilian private health plan operators and investigate possible sources of relative variations in the studied indicators. The article also discusses the question of regulation based on an economic-financial analysis of the regulated entities. Methodology: this is an empirical, analytical study with analysis and inference based on secondary data. The methodological base of the article is comprised of standardized economic-financial indicators, indicators adapted to the operational specificities of private healthcare plan operators and multiple range tests. The database in panel form was elaborated using information published by the National Private Healthcare Regulatory Agency and refers to a sample containing the fourteen largest health plan operators in activity in Brazil. Results: It is concluded that the health plan operators are well-situated in economic-financial terms and that the form of corporate organization, the relative size of the market and the operators’ regional markets have a significant influence on their performance. It is considered opportune to discuss whether the current regulatory model for private health provision in Brazil is adequately fulfilling its declared objective of ensuring the continuity of service while charging reasonably modest rates. Study contributions: the study contributes by showing how a relatively simple technique can benefit not only the regulatory process but also the evaluation of the regulation itself.  It further contributes by revealing that the healthcare plan operators in Brazil are in a good situation in economic-financial terms thereby raising the question as to whether the current regulatory model for private health provision in Brazil is adequately fulfilling its declared objective of ensuring the continuity of service while charging reasonably modest rates.