Carvalho, Daniele da RochaAraújo, Clara Larissa Pinto de2020-12-222021-10-012020-12-222021-10-012020-12-17ARAÚJO, Clara Larissa Pinto de. O impacto da pandemia nas finanças de uma operadora de plano de saúde: um estudo de caso. 2020. 55 f. Monografia (Graduação em Ciências Contábeis) – Departamento de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2020.https://repositorio.ufrn.br/handle/123456789/41257The world was hit by a pandemic in 2020, causing countless economic, social and political impacts. As a pandemic is a health case, and which affected not only people's lives, but also the financial and economic health of companies, there was a need to analyze the impacts that it is causing on the market, more specifically on private health market. Regulated by the National Supplementary Health Agency, the market for health insurance serves 24% of the Brazilian population. This study aims to analyze the economic and financial impacts of a Health Insurance, in the small self-management modality, located in the Northeast region, in the previous period and during the COVID-19 Pandemic, in the periods of the first and second quarter of 2019 and 2020. To achieve the objective, the MLL, Loss Ratio, ROE, ROA, LC, CT / CP and EG indicators were calculated. According to the methodological guidelines listed by Raupp and Beuren (2010), considering the objectives, the research is classified as descriptive, according to the procedures it is classified as case study*, and as for the approach to the problem, it is quali-quantitative. The results show that when comparing the indicators from the period before the pandemic with the indicators calculated during the pandemic, the company obtained favorable results during the pandemic by Covid-19. This is due to the cancellation of elective procedures during the pandemic, thus reducing health care expenses.Attribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/Análise econômico-financeiraPlano de saúdeImpactos da pandemiaCovid-19Economic-financial analysisHeath insuranceImpacts of pandemicbachelorThesis