Contribuição da contabilidade na avaliação da viabilidade da adoção de procedimentos do SUS em hospitais da iniciativa privada do Rio Grande do Norte: um estudo na Liga Norte Riograndense Contra o Câncer

Abstract

Brazil has one of the most complex health systems in the world, the SUS, which is the scene of major investments by the Federal Government. However, despite the resources invested by the government, this system is overloaded and one of the solutions is to resort to the private sector. However, some transfers made by the SUS are lower than the values practiced in the private sector, which may be unfeasible for some institutions. As a result, many managers use accounting to assess the feasibility of adopting these procedures. Thus, this research seeks to analyze the contribution of accounting in the feasibility of adopting SUS procedures adopted by private hospitals in the State of Rio Grande do Norte. To make this possible, the statements of the Northern Riograndense Against Cancer League from 2018 to 2020 were extracted and analyzed with accounting tools, in addition to other information considered useful for the feasibility analysis. Therefore, with the use of accounting, it was possible to carry out an investigation of the financial statements, carried out an analysis of the financial health with the application of economic-financial indices, which studied the profitability and profitability, the structure of capital and liquidity, in addition to The institution's working capital and cash generation capacity must be verified. Therefore, it can be said that accounting contributes to the assessment of the feasibility of adopting procedures financed by the SUS, assuming a role of translating elements using its tools in the assessment of the institutions' assets, recording administrative acts and facts and extracting relevant information. to aid in decision-making and that enable the analysis of the feasibility of investments.