Gestão do capital de giro em operadoras de planos de saúde: uma análise sob a perspectiva do model dinâmico

Abstract

THIS PAPER PRESENTS THE RESULTS OF A RESEARCH THAT AIMED AT ANALYZING THE WORKING CAPITAL MANAGEMENT OF BRAZILIAN HEALTHCARE INSURANCE COMPANIES (HICS) FROM THE PERSPECTIVE OF DYNAMICS MODEL. THIS STUDY CAN BE CLASSIFIED AS A QUANTITATIVE AAND DESCRIPTIVE ONE. WE USED DATA FROM 818 HICS FROM 2012 TO 2016. THESE HICS ARE CLASSIFIED IN DIFFERENT TYPES ACCORDING TO THE NATIONAL AGENCY OF SUPPLEMENTARY HEALTH (ANS): SELF-MANAGEMENT, MEDICAL COOPERATIVE, DENTAL COOPERATIVE, PHILANTHROPY, MEDICINE OF GROUP AND DENTISTRY OF GROUP. THE DATA WERE ANALYZED BY THE FOLLOWING TECHNIQUES: DESCRIPTIVE STATISTICS AND CHI-SQUARED STATISTIC. THE EMPIRICAL RESEARCH SHOWS THAT FINANCING STRUCTURES OF HICS ARE DIFFERENT IN ACCORDING TO THEIR TYPES (CLASSIFICATION OF ANS). THIS DIFFERENCE IS CONSIDERED SIGNIFICATIVE BY CHI-SQUARED STATISTIC ALONG ALL THE ANALYZED PERIOD. ALTHOUGHTHESE DIFFERENCES, IT IS IMPORTANT TO NOTE THAT THE HICS OF ALL TYPES USUALLY PRESENTED A DETERIORATION OF THEIR FINANCING STRUCTURES BETWEEN 2015 AND 2016. IN THIS CASE, IT WAS VERIFIED A INCREASE ON WORKING CAPITAL NECESSITY.