Relação entre despesas administrativas e a solvência das operadoras de planos de saúde no Brasil

Abstract

The supplementary health sector is a link between service providers and the consumer. Being the offer of the service of charge of the Operators of Health Plans, private companies, in order to provide medical and hospital assistance. Having as supervisory body the National Agency of Supplementary Health.When detected abnormalities that compromise the continuity of the service or the quality of the same some measures are adopted by the organ, in more drastic cases the termination of the activities of the Health Plan Operator. In this paper, it is interesting to evaluate the relationship between administrative expenditure and solvency of health plan operators in Brazil. Considering that Administrative expenses are all expenses that are not directly linked to the provision of the health care service. Thus, within the administrative expenses are included the investments, that is expenses that will provide future returns and other expenses for operating the health plan. For this it was gauged from ANS data listing with all the Operators that went into insolvency status and another with the active operators, forming two groups. Data descriptive statistics and hypothesis testing were applied. he result is not in line with the initial hypothesis of the study that insolvent operators generally have low administrative expenditure. Because the test for mean difference shows evidence of the difference between means. Therefore, the investment takes place differently where the insolvency agents used an average of 38.5% of their income in administrative expenses while the solvents 21.8%.