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

  • Reinaldo Rodrigues Camacho Universidade Estadual de Maringá
  • Welington Rocha Universidade de São Paulo
  • Romildo de Oliveira Moraes Universidade Estadual de Maringá
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
Dossui graduação em Ciências Contábeis pela Universidade Estadual de Maringá (1997) e mestrado em Controladoria e Contabilidade pela Universidade de São Paulo (2004). Atualmente é membro do conselho editorial da revista - Enfoque: Reflexão Contábil (Maringá) e professor assistente da Universidade Estadual de Maringá. Tem experiência na área de de Contabilidade, com ênfase em Gestão Estratégica de Custos, atuando principalmente nos seguintes temas: Custos hospitalares, Custeamento de produtos e serviços e Contabilidade Societária. Currículo Lattes
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
How to Cite
Camacho, R. R., Rocha, W., & Moraes, R. de O. (2011). <b>Prices and levels of complexity of the services performed by private hospitals by the health plan operators</b&gt; - doi: 10.4025/enfoque.v30i2.14453. Enfoque: Reflexão Contábil, 30(2), 25-35. https://doi.org/10.4025/enfoque.v30i2.14453
Section
Original Articles