Análise de indicadores econômico-financeiros para auxílio no processo de gestão de uma operadora de plano de saúde

Abstract

The main objective of this work was to make a case study in a health plan operator to identify which are the main economic and financial indicators that are effective for the management process. The adopted methodology was the case study with a qualitative and quantitative approach due to the applied nature of the research; as for the objectives, the case study was classified as exploratory and descriptive. The main tools used for data analysis were Excel spreadsheets and the construction of graphs to present the values found in the calculation of the indicators. As results, 8 (eight) indicators were identified: 3 (three) of Liquidity, 2 (two) of Capital Structure and 3 (three) of Profitability, which were validated by the management of the company Alpha as viable to assist in the management of the company, because together they have demonstrated sufficient explanatory power to diagnose the company's economic and financial situation. Finally, the analysis generated by the 8 (eight) indicators showed that OPS Alpha showed good financial and economic health in the years 2017 and 2018 and the trend is that it will be able to maintain this performance over the next years.