Administração do capital de giro de operadoras de planos de saúde: uma análise sob a perspectiva do Modelo Fleuriet

Abstract

This paper presents a quantitative and descriptive research that aimed at discussing the working capital management of Brazilian private health providers (OPS). For achieving this goal, we employed data from 2010 to 2016. The analysis was done from the Fleuriet’s model’s standpoint. It was collected data from a sample composed by 1,184 OPS. These data came from analyzed organizations' financial statements. The data analysis was conducted through descriptive statistics and Kruskal-Wallis’ test. We observed that, exception by 2016, the medical cooperatives presented Excellent financial structures in most than 50% of observations. The dental cooperatives presented the most frequency of the Solid financial structure. On the other hand, the High Risk financial structure was the most frequently observed in the philanthropic OPS. It is important to note that the Kruskal-Wallis’ test displayed as statistically significant the differences between the philanthropic organizations and other modalities of OPS in most of studied years.