THE UTILITY INFORMATION ACCOUNTING IN THE PROCESS OF SUPERVISION AND CONTROL OF OPERATING PLAN FOR HEALTH AGENCY NATIONAL SUPPLEMENTARY HEALTH (ANS)

This study assumes that the accounting information is a vital tool in the process of control and supervision exercised by the National Health Agency - ANS providers in health plans. In this sense it was necessary to understand the key accounting issues inherent to market Health Insurance, which are...

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Principais autores: Magalhães, Ramon Santiago, Santos, Leonor Bernadete Aleixo dos, Negreiros, Miguel Carlos Viana, Soares, Luiz Augusto de Carvalho Francisco, Alves, Adenes Teixeira
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/4990
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author Magalhães, Ramon Santiago
Santos, Leonor Bernadete Aleixo dos
Negreiros, Miguel Carlos Viana
Soares, Luiz Augusto de Carvalho Francisco
Alves, Adenes Teixeira
spellingShingle Magalhães, Ramon Santiago
Santos, Leonor Bernadete Aleixo dos
Negreiros, Miguel Carlos Viana
Soares, Luiz Augusto de Carvalho Francisco
Alves, Adenes Teixeira
THE UTILITY INFORMATION ACCOUNTING IN THE PROCESS OF SUPERVISION AND CONTROL OF OPERATING PLAN FOR HEALTH AGENCY NATIONAL SUPPLEMENTARY HEALTH (ANS)
author_facet Magalhães, Ramon Santiago
Santos, Leonor Bernadete Aleixo dos
Negreiros, Miguel Carlos Viana
Soares, Luiz Augusto de Carvalho Francisco
Alves, Adenes Teixeira
author_sort Magalhães, Ramon Santiago
title THE UTILITY INFORMATION ACCOUNTING IN THE PROCESS OF SUPERVISION AND CONTROL OF OPERATING PLAN FOR HEALTH AGENCY NATIONAL SUPPLEMENTARY HEALTH (ANS)
title_short THE UTILITY INFORMATION ACCOUNTING IN THE PROCESS OF SUPERVISION AND CONTROL OF OPERATING PLAN FOR HEALTH AGENCY NATIONAL SUPPLEMENTARY HEALTH (ANS)
title_full THE UTILITY INFORMATION ACCOUNTING IN THE PROCESS OF SUPERVISION AND CONTROL OF OPERATING PLAN FOR HEALTH AGENCY NATIONAL SUPPLEMENTARY HEALTH (ANS)
title_fullStr THE UTILITY INFORMATION ACCOUNTING IN THE PROCESS OF SUPERVISION AND CONTROL OF OPERATING PLAN FOR HEALTH AGENCY NATIONAL SUPPLEMENTARY HEALTH (ANS)
title_full_unstemmed THE UTILITY INFORMATION ACCOUNTING IN THE PROCESS OF SUPERVISION AND CONTROL OF OPERATING PLAN FOR HEALTH AGENCY NATIONAL SUPPLEMENTARY HEALTH (ANS)
title_sort utility information accounting in the process of supervision and control of operating plan for health agency national supplementary health (ans)
description This study assumes that the accounting information is a vital tool in the process of control and supervision exercised by the National Health Agency - ANS providers in health plans. In this sense it was necessary to understand the key accounting issues inherent to market Health Insurance, which are evaluated by the NSA. This research sought to demonstrate how important is the quality of accounting information to health plan providers, since they may, for example, determine its continuity. In theoretical sought to address the key requirements of character accounting performed by the NSA, since there are specific issues in relation to market accounting Supplemental Health. Where accounting information produce a set of information that can be reflected, for example, the Performance Index of Health Supplements - IDSS and contribute in the process of establishment of the special fiscal direction. Thus, the present study was to understand the central focus use and evaluation of accounting information both from the perspective of ANS on the viewpoint of health insurance providers. In this literature, were used as a source of research, books, articles and official pronouncements of the ANS. Then the data analysis seeks to answer the objectives initially raised, also presenting a case study to examine the relation between accounting information reflected in IDSS 2010 with operators who entered the special direction in fiscal 2011. The result has been to demonstrate the contribution of accounting information for control and monitoring of process operators, portraying the vast universe that extends the theme. Keywords: Accounting Information. Control. Monitoring. Quality. Health Plan Operators.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2015
url https://periodicos.ufrn.br/ambiente/article/view/4990
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spelling oai:periodicos.ufrn.br:article-49902019-10-09T22:32:44Z THE UTILITY INFORMATION ACCOUNTING IN THE PROCESS OF SUPERVISION AND CONTROL OF OPERATING PLAN FOR HEALTH AGENCY NATIONAL SUPPLEMENTARY HEALTH (ANS) LA INFORMACIÓN DE UTILIDAD CONTABLE EN EL PROCESO DE SUPERVISIÓN Y CONTROL DE PLAN OPERATIVO PARA LA AGENCIA NACIONAL DE SALUD COMPLEMENTARIO DE SALUD (ANS) A UTILIDADE DA INFORMAÇÃO CONTÁBIL NO PROCESSO DE FISCALIZAÇÃO E CONTROLE DAS OPERADORAS DE PLANO DE SAÚDE PELA AGÊNCIA NACIONAL DE SAÚDE SUPLEMENTAR (ANS) Magalhães, Ramon Santiago Santos, Leonor Bernadete Aleixo dos Negreiros, Miguel Carlos Viana Soares, Luiz Augusto de Carvalho Francisco Alves, Adenes Teixeira This study assumes that the accounting information is a vital tool in the process of control and supervision exercised by the National Health Agency - ANS providers in health plans. In this sense it was necessary to understand the key accounting issues inherent to market Health Insurance, which are evaluated by the NSA. This research sought to demonstrate how important is the quality of accounting information to health plan providers, since they may, for example, determine its continuity. In theoretical sought to address the key requirements of character accounting performed by the NSA, since there are specific issues in relation to market accounting Supplemental Health. Where accounting information produce a set of information that can be reflected, for example, the Performance Index of Health Supplements - IDSS and contribute in the process of establishment of the special fiscal direction. Thus, the present study was to understand the central focus use and evaluation of accounting information both from the perspective of ANS on the viewpoint of health insurance providers. In this literature, were used as a source of research, books, articles and official pronouncements of the ANS. Then the data analysis seeks to answer the objectives initially raised, also presenting a case study to examine the relation between accounting information reflected in IDSS 2010 with operators who entered the special direction in fiscal 2011. The result has been to demonstrate the contribution of accounting information for control and monitoring of process operators, portraying the vast universe that extends the theme. Keywords: Accounting Information. Control. Monitoring. Quality. Health Plan Operators. Este estudio supone que la información contable es una herramienta clave en el control del proceso y la supervisión ejercida por la Agencia Nacional de Salud - los proveedores de ANS en los planes de salud. En este sentido, era necesario entender las cuestiones contables claves intrínsecas al mercado de Salud Complementario, que son evaluados por la NSA. Esta investigación buscó demostrar lo importante es la calidad de los operadores de contabilidad de información los planes de salud, ya que pueden, por ejemplo, determinar su continuidad. En teoría se buscó abordar los requisitos clave de carácter contable realizado por la NSA, ya que hay aspectos específicos relativos a la contabilidad del mercado de salud complementario. Cuando la información contable producir un conjunto de información que se puede reflejar, por ejemplo, el Índice de Rendimiento de suplementos para la salud - IDSS y contribuir al establecimiento del régimen fiscal especial para el proceso. Así, el presente estudio fue comprender la utilización foco central y la evaluación de la información contable, tanto desde la perspectiva de ANS como la perspectiva de los proveedores de seguros de salud. En esta revisión de la literatura, se utilizaron como fuente de investigación, libros, artículos y declaraciones oficiales de la ANS. Entonces, el análisis de datos trata de responder a los objetivos planteados inicialmente, presentando además un estudio de caso para examinar la relación entre la información contable reflejado en IDSS 2010 con los operadores que entraron bajo la dirección especial en el año fiscal 2011. El resultado ha sido demostrar la contribución de la información contable para el control y la vigilancia de los operadores del proceso, retratando el vasto universo que se extiende al tema.Palabras clave: Informacion Contabilidad. Control. Auditoría. Carriers Quality. Health Plans. Este estudo parte da premissa de que a informação contábil é um instrumento fundamental no processo de controle e fiscalização exercido pela Agência Nacional de Saúde Suplementar – ANS nas operadoras de planos de saúde. Nesse sentido fez-se necessário compreender os principais aspectos contábeis inerentes ao mercado de Saúde Suplementar que são avaliados pela ANS. A pesquisa buscou demonstrar o quão importante é a qualidade das informações contábeis para as operadoras de planos de saúde, já que as mesmas podem, por exemplo, determinar a sua continuidade. Na fundamentação teórica procurou-se abordar as principais exigências de caráter contábil realizadas pela ANS, visto que há aspectos específicos em relação à contabilidade do mercado de Saúde Suplementar. As informações contábeis produzem reflexos, por exemplo, no Índice de Desempenho da Saúde Suplementar – IDSS e podem contribuir no processo de instauração do regime especial de direção fiscal. Desta forma o presente trabalho teve como foco central entender a utilização e avaliação da informação contábil tanto sob a ótica da ANS quanto à ótica das operadoras de planos de saúde. Nesta pesquisa bibliográfica foram usados como fontes de pesquisa, livros, artigos e pronunciamentos oficiais da ANS. Em seguida, a análise de dados procura responder aos objetivos levantados inicialmente, apresentando também um estudo de caso para verificar a relação das informações contábeis refletidas no IDSS de 2010 com as operadoras que entraram em regime especial de direção fiscal em 2011. O resultado consistiu em demonstrar a contribuição das informações contábeis para processo de controle e fiscalização das operadoras, retratando o universo vasto que o tema alcança. Palavras-Chave: Informação Contábil. Controle. Fiscalização. Qualidade. Operadoras de Planos de Saúde.   Portal de Periódicos Eletrônicos da UFRN 2015-06-04 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/4990 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 No. 2 (2015): Jul./Dez.; 53-75 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 7 Núm. 2 (2015): Jul./Dez.; 53-75 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 7 n. 2 (2015): Jul./Dez.; 53-75 2176-9036 por https://periodicos.ufrn.br/ambiente/article/view/4990/5419 Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036

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