Objective: To analyze the economic-financial and operational performance of Health Plan Operators (HPO), before (3Q2018-4Q2019) and during the pandemic (1Q2020-2Q2021) under the theory of institutional isomorphism. Method: This is descriptive documentary research that uses statistical techniques to compare medians (Wilcoxon and Kruskal-Wallis) and correlation (Spearman) between performance and socioeconomic indicators, considering the five Health Plan Operators (HPO) with the largest number of beneficiaries. Results: A statistically significant reduction was observed, after the beginning of the pandemic, for the indicators of profitability, expenses, cost variation, and financial result. On the other hand, there was a growth in current liquidity and an increase in the mean receipt timeframe of payments (CRPM) and event payment (APTE). The performance comparison shows that in the pandemic, profitability and APTE were no longer significantly different. As for the association between the variables, the unemployment rate shows the highest number of relationships with the performance levels. Theoretical/methodological contributions: Highlights the performance of the five largest OPS, considering the Sars-Cov-2 pandemic period, considering that these companies can be directly affected by the potential increase in demand for health care by their beneficiaries. By the theoretical prism of institutional isomorphism, these companies are references for the sector.
Objetivo: Analisar o desempenho econômico-financeiro e operacional das Operadoras de Planos de Saúde (OPS), antes (3T2018-4T2019) e durante a pandemia (1T2020-2T2021) à luz da teoria do isomorfismo institucional. Metodologia: Trata-se de pesquisa descritiva documental, com o uso de técnicas estatísticas de comparação de medianas (Wilcoxon e Kruskal-Wallis) e correlação (Spearman), entre os indicadores de desempenho e socioeconômicos, considerando as cinco Operadoras de Plano de Saúde (OPS) com maior número de beneficiários. Resultados: Observou-se redução estatisticamente significativa, após início da pandemia, para os indicadores de rentabilidade, de despesas, variação de custo e de resultado financeiro. Por outro lado, ocorreu crescimento de liquidez corrente e aumento de prazos médios de recebimento de contraprestações (PMRC) e de pagamento de eventos (PMPE). A comparação de desempenho indica que na pandemia a rentabilidade e o PMPE deixaram de apresentar diferenças significativas. Quanto à associação entre as variáveis, a taxa de desocupação apresenta maior número de relação com os índices de desempenhos. Contribuições do estudo: Evidencia o desempenho das cinco maiores OPS, considerando o período de pandemia Sars-Cov-2, tendo em vista que essas empresas podem ser afetadas diretamente pelo aumento potencial da demanda por assistência à saúde de seus beneficiários. Pelo prisma teórico do isomorfismo institucional essas empresas são referências para o setor.
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