Indicadores de avaliação do passivo permanente em um hospital da rede privada de saúde

Abstract

The objective of this study was to analyze the current situation of the indicators of evaluation of permanent liabilities in a private hospital, providing the manager with a broad picture of the economic and financial situation of the institution in order to provide a better understanding for the administration of the resources needed to maintain the activities operations. With the justification that hospital activity presents a high degree of complexity, the implementation of management tools already applied and consolidated in industrial activity is difficult to adapt to this sector (health service), in addition, a sector in continuous expansion despite the size and market share in which the service is inserted. Through a quantitative survey, based on data from the Balance Sheet of the Private Hospital in the city of João Pessoa / PB, referring to the 2016, 2017 and 2018 financial years, the formulas for calculating the permanent liability indicators were applied, followed by a statistical analysis of the data obtained. In the second phase involving the qualitative data, a semi-structured interview was conducted with two managers of the institution (Financial and Controllership, Accounting and Equity) in order to validate the data obtained in the first phase of this case study. With regard to the analysis of the data obtained, it is clear that the good knowledge management and financial control based on the permanent liabilities indicators enables a broad view of the institution's capital structure, showing its indebtedness, its financial dependence and the fixed capital immobilization which had previously been called permanent capital. The institution is a startup in process of rampage, has been improving its debt ratio progressively, a reduction of 38% compared to the years 2016/2017, in the last financial year there was a 27% reduction in relation to the previous one 2017/2018, the financial dependence followed the same consecutive fall segment, respectively, 11% (2016/2017) and 9% in 2017/2018, due to the segment and proposal to become a reference hospital in technological innovations and expansion projects, immobilization of its permanent capital increased by 20% from 2016 to 2017, the following year (2018) showed a 39% reduction in fixed assets.