Análise financeira de hospitais prestadores de serviços ao SUS

Abstract

Hospital organizations are crucial networks designed to assure population health. To achieve social purpose, the financial performance of these organizations is important in order to ensure the continuity and expansion of the services they provide. This study presents an analysis of for-profit and nonprofit Brazilian hospitals, whether they provide health services to the Unified Health System (SUS) or not, including those that publish accounting statements, facilitating the selection and choice of the institutions for this work. Based on the analysis of the indicators developed by Guerra (2011), using only financial indicators, we collected from the website of the Official Press, in some publications in the Official Gazette, financial statements from selected hospitals used as sources of information: the Balance Sheet (BP), Income Statement (DRE) and Explanatory Notes (NE). We calculated the hospital financial indicators from 2006 to 2017. The financial indicators are aimed at demonstrating the liquidity or capacity of the organization to meet its obligations, indebtedness and profitability as well. This is a quantitative and descriptive research. The study sample consisted of ten national hospitals, being five private nonprofit hospitals and five private for-profit hospitals. The low profitability indexes demonstrated that the organizations faced financial strain. However, larger organizations tend to achieve better financial performance.