O processo de geração do contas a receber de um hospital de João Pessoa - Paraíba.

Abstract

This study aims to demonstrate the characteristics of useful information for the decision-making process within the scope of amounts to be received from a hospital in João Pessoa based on the elaboration of a flowchart of health services. This is a qualitative descriptive and documentary research in a hospital in João Pessoa. The following accounting data were investigated: billing, payment, outstanding amounts, difference between invoiced and paid, disallowance, appeal and disallowance acceptance. To this end, several reports and documents from the Accounts Receivable department were analyzed. The period of analysis of the documents in this research corresponds to the year 2022, with September being the billing month analyzed. The results showed that, in relative values, the default of health insurance companies with the amounts of disallowed glosses is greater than the amount receivable seen as the amount received as the first payment. The importance of Accounts Receivable was concluded in relation to the management of defaults between Hospital and Health Operators, allowing useful information to be generated in this aspect, with the aim of strengthening the relationship with health operators. Whether in the expectation of reviewing points in the contract that affect the way in which the invoice is charged, or in the question of negotiating in order to minimize losses, or even the anticipation of the receipt period so that the institution starts to receive with more brevity their due amounts.