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- Title
ANÁLISE FINANCEIRA DE HOSPITAIS: UM ESTUDO SOBRE O HOSPITAL METROPOLITANO DE URGÊNCIA E EMERGÊNCIA.
- Authors
de Souza, Antônio Artur; Avelar, Ewerton Alex; Tormin, Bernardo Franco; da Silva, Emerson Alves
- Abstract
This paper presents the results of a descriptive, quantitative and qualitative research aimed at a financial analysis of a specialized hospital (HMUE) located in the State of Pará, Brazil from 2006 through 2010. The research builds on secondary data collected from different sources: financial statements, explanatory notes, independent auditor's report, and a database with financial indicators of Brazilian philanthropic hospitals. Data analysis techniques included descriptive statistics, content analysis, word clouds, and Kruskal-Wallis test. The results show the financial fragility of Brazilian hospitals, especially HMUE. There are few statistically significant differences between HMUE and the industry indicators. The analysis indicates the conflict between the two main HMUE stakeholders explains the low performance of HMUE financial indicators and the termination of its activities in 2010. In addition, the results point out that the financial indicators widely used in analyses of commercial companies can play an essential role in the financial analysis of hospitals.
- Subjects
FINANCIAL statements; CORPORATION reports; INVESTORS; BUSINESS records; FAIR presentation
- Publication
Revista Evidenciação Contábil & Finanças, 2013, Vol 1, Issue 2, p90
- ISSN
2318-1001
- Publication type
Article
- DOI
10.18405/recfin20130206