ID: 65101
Authors:
Déborah Mara Siade Barbosa, Antônio Artur de Souza, João Eduardo Ribeiro.
Source:
Revista Mineira de Contabilidade, v. 22, n. 3, p. 72-85, September-December, 2021. 14 page(s).
Keyword:
Analysis by main components , Average Stay Rate , Hospital management
Document type: Article (Portuguese)
Show Abstract
The present study aimed to determine the variables that best explain the operational and economic- -financial performance of non-profit hospitals, in order to suggest the construction of a performance index for these Brazilian institutions. For that, we used a sample of 63 non-profit hospitals from 2006 to 2015 and a factor analysis by main components (PCA) with data in an unbalanced panel. As a result, four economic and financial variables were obtained (Capital Structure/Profitability, Liquidity, Turnover and Efficiency of Assets) and two operational variables (Permanence/Mortality and Operational Efficiency). The variable Capital Structure/Profitability corresponds to 37.1% of the explained variance, while the variables Liquidity, Turnover and Efficiency of Assets corresponded to 23.5%, 14.5% and 14.5%, respectively. The variables Permanence/Mortality and Operational Efficiency explained 47.47% and 44.49%, in that order. In addition, through the economic-financial and operational indices, values below the average were observed in 50% of the sample, showing that half of the observations show economic-financial and operational performance that deserve attention from hospital managers.
