Impacto da COVID-19 nos indicadores de desempenho econômico financeiro das operadoras de planos de saúde no Brasil

Abstract

It is interesting to note how events such as the pandemic can significantly influence the dynamics and financial results of the healthcare system. The study reveals details about the performance of health plan operators over the years, especially during periods at the end of the COVID-19 pandemic. The economic-financial analysis of health plan operators involves a variety of metrics, including liquidity, capital structure, profitability and healthcare costs. These indicators are crucial for understanding the sector’s performance. The study provides a descriptive methodology to analyze the financial data of health plan operators (OPS) in the period from January 2020 to December 2023. An operational and accounting database available on the ANS website was used. The approach is both qualitative and quantitative, considering the social nature of the phenomena studied and the analysis of the data collected. The starting point of the study is the analysis of OPS assistance production, highlighting the initial drop during the pandemic in 2020 and the subsequent increase in 2021 and 2022 after the easing of restrictions. The operators' accident rate is discussed in relation to the use of health services by beneficiaries, showing fluctuations during the pandemic and subsequent recovery. With this, it was possible to observe the financial performance of OPS over the years, with record profits in 2020 due to the reduction in accidents during the pandemic. However, results worsened in 2021 and 2022, with a significant drop in net profits. The economic-financial recovery is observed in 2023, with positive results and a reduction in accidents. Finally, the analysis provides a comprehensive view of the landscape of health plan providers during a critical period, offering valuable insights to understand their financial and operational performance over the year