The Relationship between Financial and Non-Financial Indicators for Health Plan Operators

• Autor(a) principal: de Jesus, Leandro Fernandes
• Data de Publicação: 2019
• Outros Autores: Queiroz, Juliana, da Cruz, Claudia Ferreira, Sauerbronn, Fernanda Filgueiras, Macedo, Marcelo Alvaro da Silva
• Tipo de documento: Artigo
• Idioma: eng; por
• Título da fonte: Contabilidade, Gestão e Governança
• DOI: 10.51341/1984-3925_2019v22n3a1
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/1868
• topic: National Health Agency; Health Plan Operators; Performance.; Agência Nacional de Saúde Suplementar; Administradoras de Planos de Saúde; Desempenho.

Objective: This study seeks to investigate the relationship between economic-financial indicators and non-financial indicators of Health Plan Operators (HPO) for the Health Qualification Program (HQP) of the National Health Agency (NHA) We analyzed the period from 2011 to 2014 to verify whether financial performance is determinant in terms of the operational performance of 916 Health Plan Operators during the following period and vice-versa.Method: Five statistical regression models were constructed based on Ordinary Least Squares (OLS) with robust standard errors.Originality/relevance: This article highlights the importance of the performance measurement system for Health Plan Operators from the perspective of regulatory obligations and the possibility of citizens/users effectively using these indicators when they choose their health plans.Results: The results confirm that the financial index has a positive relationship with the non-financial indicators during the following period. An exception is the beneficiary satisfaction indicator, and in this case, the non-financial indicators were capable of explaining the financial index.Theoretical and methodological contributions: This study has the potential to raise new questions about the implementation of the Health Qualification Program and whether the Health Qualification Index (HQI) supplies significant informative content to inform the selection of health plans by future beneficiaries.