Comportamento das empresas do ramo de serviços médicos e hospitalares listadas na B3 durante o período pandêmico

Abstract

The analysis of the indicators have a huge importance for the management of companies, as it allows to verify the economic behavior of the entity, in addition to helping in decision making. The present study aims to compare how companies in the medical field and hospital services listed in B3 behaved before and during the pandemic period. To this end, data were collected from the financial statements for the period from 2013 to 2021. Using a descriptive research, data collection and a quantitative approach, it was found that the analyzed entities have a similar cost structure, since, in the 8 years investigated, on average, 77.51% of the net sales revenue (RLV) of these companies was destined to cover the cost of services provided. Analyzing the average of the inputs in relation to the RLV, it was observed that there is a great connection between them, because as the net sales revenue varies, the costs and expenses change in the same direction. Finally, it was also observed that the impacts generated by the covid 19 pandemic were still not remedied, since companies in the health sector needed to raise funds from third parties in the short and long term, compromising their indebtedness and their immediate liquidity.