Prices and levels of complexity of the services performed by private hospitals by the health plan operators - doi: 10.4025/enfoque.v30i2.14453

Authors

  • Reinaldo Rodrigues Camacho Universidade Estadual de Maringá Author
  • Welington Rocha Universidade de São Paulo Author
  • Romildo de Oliveira Moraes Universidade Estadual de Maringá Author

DOI:

https://doi.org/10.4025/enfoque.v30i2.14453

Keywords:

Private Hospitals, Health Plans, Level of Complexity of Services, Profit Margin, Value Chain

Abstract

This study assumes that hospitals with a high level of complexity resulting in higher costs when compared with hospitals with low and medium level of complexity. The economic logic that underlies this reasoning is that the resolution of more complex diagnoses requires more investment on both the active and the training of clinical staff and administrative staff. Thus, this study aimed to determine whether prices charged for hospital services by private hospitals by the health plan operators would be able to discriminate among hospitals according to their level of complexity (high, medium and low). We collected data on eight services in fifty-four private hospitals located in São Paulo. The sample is not random and was obtained by analysis of the bills of 648 patients admitted to those hospitals between 2006 and 2007. Discriminant analysis was performed and the results indicate that for the sample object of this study, the prices charged by private hospitals for services rendered to health plan providers do not discriminate against hospitals according to its level of complexity, ie there evidence that, for the selected sample, health plans are not attaching importance to the level of complexity of private hospitals at the time of agreeing on the price of services.

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Author Biographies

  • Reinaldo Rodrigues Camacho, Universidade Estadual de Maringá
    D
  • Welington Rocha, Universidade de São Paulo
    Doutor em Controladoria e Contabilidade pela Universidade de São Paulo Professor do Departamento de Contabilidade e Atuária da Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo - FEA/USP
  • Romildo de Oliveira Moraes, Universidade Estadual de Maringá
    Doutor em Controladoria e Contabilidade pela Universidade de São Paulo. Professor Adjunto do Departamento de Ciências Contábeis da Universidade Estadual de Maringá.

Published

2011-09-06

Issue

Section

Original Articles

How to Cite

Camacho, R. R., Rocha, W., & Moraes, R. de O. (2011). Prices and levels of complexity of the services performed by private hospitals by the health plan operators - doi: 10.4025/enfoque.v30i2.14453. Enfoque: Reflexão Contábil, 30(2), 25-35. https://doi.org/10.4025/enfoque.v30i2.14453