Evaluation of the economic-financial condition of brazilian health insurance operators: 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: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/24033
• topic: Indicadores Econômico-Financeiros; Saúde Suplementar; Operadoras de Panos de Saúde; Teste das Amplitudes Múltiplas de Duncan; Agência Nacional de Saúde Suplementar; Avaliação econômico-financeira; ´índices econômico-financeiros; Teste das amplitudes múltiplas; Operadoras de planos de saúde; Finanças e regulação

Purpose: This study aims to evaluate the economic and financial performance of Brazilian health insurance companies and to investigate possible sources of relative variations in the rates studied. The article also discusses the issue of regulation based on the economic and financial analysis of the regulated entities. Methodology: This is an empirical-analytical study, with analysis and statistical inference of secondary data. The methodological basis of the article comprises standardized economic-financial indicators, indicators adapted to the operational specificities of health plan operators and testing of multiple amplitudes. The panel database was elaborated from information published by the National Supplementary Health Agency and comprises a sample containing the fourteen largest health plan operators in operation in Brazil. Results: It was concluded that the health plan operators analyzed are well positioned in economic and financial terms. It was also concluded that the form of business organization, the relative size and the regional market of the operator have a significant influence on the performance of health plan operators. This time, it is possible to discuss whether the current model of supplementary health regulation in Brazil is adequate to achieve the objective of continuing the service under tariff modality. Contributions of the Study: With regard to contributions, the article demonstrates that a relatively simple technique can contribute to both the regulatory process and the evaluation of regulation. In particular, it also contributes by showing that health plan operators in Brazil are well positioned in economic-financial terms, raising the discussion of the current model of regulation of supplementary health in Brazil regarding the objectives of continuity of service under tariff modality.