Estratégias e práticas de gestão de risco na alocação orçamentária de hospitais públicos em Manabí, Equador
Palavras-chave:
Estratégias, Gestão de Riscos, Hospitais Públicos, Alocação OrçamentáriaResumo
Introdução: Esta pesquisa teve como objetivo analisar as estratégias e práticas de gestão de risco mais efetivas na alocação orçamentária para hospitais públicos em Manabí, Equador, durante o período de 2019-2024. Além disso, buscou-se avaliar como essas estratégias impactaram a eficiência e a qualidade dos serviços de saúde para extrair lições aplicáveis a contextos semelhantes. Materiais e métodos: Uma revisão sistemática foi realizada seguindo as diretrizes PRISMA, utilizando bases de dados acadêmicas como Scopus, Web of Science, PubMed, LILACS e SciELO. Os critérios de inclusão foram aplicados para selecionar estudos publicados entre 2019 e 2024, focados na gestão de risco financeiro em hospitais públicos. A qualidade dos estudos foi avaliada utilizando a ferramenta AMSTAR 2, e uma síntese narrativa dos achados foi realizada. Dos 1.254 artigos inicialmente identificados, 87 atenderam aos critérios de inclusão. Resultados: Os achados indicam que o planejamento e a avaliação orçamentária rigorosos, combinados com o controle rigoroso de receitas e despesas, são essenciais para evitar a subutilização de recursos e manter a sustentabilidade financeira. Discussão: Além disso, a preparação para desastres e a implementação de estratégias de economia e eficiência surgem como componentes-chave para melhorar a resiliência dos hospitais públicos. As estratégias identificadas nesta revisão têm implicações importantes para as políticas públicas no Equador e em outros contextos semelhantes. Conclusões: A adoção de sistemas avançados de gestão financeira e o investimento na capacitação de pessoal são essenciais para garantir a eficiência e a qualidade dos serviços de saúde.
Referências
Almeida-Santos, P. S., Mendes, N. C. F., & Matias-Pereira, J. (2024). Impactos de ações rent-seeking sobre o orçamento público: o efeito do caso “Máfia das Ambulâncias” nos municípios mato-grossenses. Revista Brasileira de Ciência Política, 43. https://doi.org/https://doi.org/10.1590/0103-3352.2024.43.275921
Anderson, I., Maliqi, B., Axelson, H., & Ostergren, M. (2016). How can health ministries present persuasive investment plans for women’s, children’s and adolescents’ health? | Comment les ministères de la Santé peuvent-ils présenter des plans d’investissements persuasifs en matière de santé de la femme, de l’enfant e. Bulletin of the World Health Organization, 94(6), 468–474. https://doi.org/10.2471/BLT.15.168419
Barasa, E. W., Molyneux, S., English, M., & Cleary, S. (2017). Hospitals as complex adaptive systems: A case study of factors influencing priority setting practices at the hospital level in Kenya. Social Science and Medicine, 174, 104–112. https://doi.org/10.1016/j.socscimed.2016.12.026
Barroy, H., Kutzin, J., Coulibaly, S., Bigeard, A., Yaméogo, S. P., Caremel, J.-F., & Korachais, C. (2022). Public Financial Management as an Enabler for Health Financing Reform: Evidence from Free Health Care Policies Implemented in Burkina Faso, Burundi, and Niger. Health Systems and Reform, 8(1). https://doi.org/10.1080/23288604.2022.2064731
Baumeister, R. F., Leary, M. R., & Berntson, G. G. (2019). The use of mixed methods in health psychology. Journal of Health Psychology, 24(3), 347–355. https://doi.org/10.1177/1359105317746904
Behera, D. K., & Dash, U. (2019). Impact of macro-fiscal determinants on health financing: empirical evidence from low-and middle-income countries. Global Health Research and Policy, 4(1). https://doi.org/10.1186/s41256-019-0112-4
Berger, M., Sommersguter-Reichmann, M., & Czypionka, T. (2020). Determinants of soft budget constraints: How public debt affects hospital performance in Austria. Social Science and Medicine, 249. https://doi.org/10.1016/j.socscimed.2020.112855
Chi, J., & Hu, S. (2021). Research on the Application of HRP-based Budget Management System in Hospitals. ACM International Conference Proceeding Series, 278–282. https://doi.org/10.1145/3510858.3510947
Falagas, M. E., Pitsouni, E. I., Malietzis, G. A., & Pappas, G. (2008). Comparison of PubMed, Scopus, Web of Science, and Google Scholar: strengths and weaknesses. The FASEB Journal, 22(2), 338–342. https://doi.org/10.1096/fj.07-9492LSF
Friesner, D., McPherson, M. Q., & Haugen, K. (2019). Assessing the Impact of Medical Laboratory Resource Allocations on Hospital Finances. Hospital Topics, 97(4), 119–132. https://doi.org/10.1080/00185868.2019.1631724
Gajadien, C., Dohmen, P., Eijkenaar, F., Schut, F., van Raaij, E., & Heijink, R. (2023). Financial risk allocation and provider incentives in hospital–insurer contracts in The Netherlands. European Journal of Health Economics, 24(1), 125–138. https://doi.org/10.1007/s10198-022-01459-5
Haddaway, N. R., Collins, A. M., Coughlin, D., & Kirk, S. (2015). The role of Google Scholar in evidence reviews and its applicability to grey literature searching. PLOS ONE, 10(9), e0138237. https://doi.org/10.1371/journal.pone.0138237
Higgins, J., Thomas, J., Chandler, J., Cumpston, M., Li, T., Page, M., Welch, V. (editors) (2019). Cochrane Handbook for Systematic Reviews of Interventions. 2nd Edition. Chichester (UK): John Wiley & Sons. www.training.cochrane.org/handbook.
Hu, X., Jin, W., Yang, A., & Hu, Z. (2022). Management of capital liquidity in public hospitals under the epidemic situation of COVID-19. Frontiers in Public Health, 10. https://doi.org/10.3389/fpubh.2022.977221
James, C. D., Peabody, J., Hanson, K., & Solon, O. (2015). Public hospital care: Equal for all or equal for some? Evidence from the Philippines. Asia-Pacific Journal of Public Health, 27(2), NP1026–NP1038. https://doi.org/10.1177/1010539511422740
Kruse, F. M., & Jeurissen, P. P. T. (2020). For-profit hospitals out of business? Financial sustainability during the COVID-19 epidemic emergency response. International Journal of Health Policy and Management, 9(10), 423–428. https://doi.org/10.34172/ijhpm.2020.67
Lee, C.-L., Shih, Y.-N., & Hsiao, C.-F. (2015). The relationship among physicians’ professionalism, management accounting system and budget control behavior under global budget system. NTU Management Review, 25(2), 119–148. https://doi.org/10.6226/NTUMR.2015.Jun.R.11029
Moher, D., Liberati, A., Tetzlaff, J., & Altman, D. G. (2009). Preferred reporting items for systematic reviews and meta-analyses: the PRISMA statement. PLOS Medicine, 6(7), e1000097. https://doi.org/10.1371/journal.pmed.1000097
Munn, Z., Moola, S., Lisy, K., Riitano, D., & Tufanaru, C. (2015). Methodological guidance for systematic reviews of observational epidemiological studies reporting prevalence and cumulative incidence data. Int J Evid Based Healthc. 13(3):147-53. https://doi.org/10.1097/XEB.0000000000000054
Novick, G. E. (2017). Health Care Organization and Delivery in Argentina: A Case of Fragmentation, Inefficiency and Inequality. Global Policy, 8, 93–96. https://doi.org/10.1111/1758-5899.12267
Noyes, J., Booth, A., Moore, G., Flemming, K., Tuncalp, O., & Shakibazadeh, E. (2019). Synthesising quantitative and qualitative evidence to inform guidelines on complex interventions: clarifying the purposes, designs and outlining some methods. BMJ Global Health, 4(1), e000893. https://gh.bmj.com/content/4/Suppl_1/e000893
Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., & Moher, D. (2021). Declaración PRISMA 2020: una guía actualizada para la publicación de revisiones sistemáticas. Revista Española de Cardiología, 74(9), pp. 790-799. ISSN 0300-8932. https://doi.org/10.1016/j.recesp.2021.06.016
Pavlatos, O., & Kostakis, H. (2023). Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID-19 Pandemic and Budgeting in Public Hospitals. Australian Accounting Review, 33(1), 14–30. https://doi.org/10.1111/auar.12393
Pereira de Campos, C. M., Rodrigues, L. L., & Jorge, S. M. F. (2016). The Role of Management Accounting Systems in Public Hospitals and the Construction of Budgets. Public Health and Welfare. IGI Global. http://doi.org/10.4018/978-1-5225-1674-3.ch014
Popay, J., Roberts, H., Sowden, A., Petticrew, M., Arai, L., Rodgers, M., & Duffy, S. (2006). Guidance on the conduct of narrative synthesis in systematic reviews. https://citeseerx.ist.psu.edu/document?repid=rep1&type=pdf&doi=ed8b23836338f6fdea0cc55e161b0fc5805f9e27
Ramamonjiarivelo, Z., Weech-Maldonado, R., Hearid, L., & Pradhan, R. (2015). Public hospitals in Peril: Factors associated with financial distress. Journal of Health Care Finance, 40(3), 14–30. https://pubmed.ncbi.nlm.nih.gov/25223157/
Ramamonjiarivelo, Z., Weech-Maldonado, R., Hearld, L., Menachemi, N., Epané, J. P., & O’Connor, S. (2015). Public hospitals in financial distress: Is privatization a strategic choice? Health Care Management Review, 40(4), 337–347. https://doi.org/10.1097/HMR.0000000000000032
Senna, P., Reis, A. D. C., Leão Santos, I., & Dias, A. C. (2022). Healthcare supply chain risk management in Rio de Janeiro, Brazil: What is the current situation? Work, 72(2), 511–527. https://doi.org/10.3233/WOR-205216
Shea, B. J., Reeves, B. C., Wells, G., Thuku, M., Hamel, C., Moran, J., & Henry, D. A. (2017). AMSTAR 2: a critical appraisal tool for systematic reviews that include randomised or non-randomised studies of healthcare interventions, or both. BMJ, 358, j4008. https://doi.org/10.1136/bmj.j4008
Tavera Cortés, M. E., Torres Sandoval, A. J., & Sandoval Gómez, R. J. (2024). Asignación eficiente del presupuesto en México. RIDE Revista Iberoamericana Para La Investigación y El Desarrollo Educativo, 14(28). https://www.ride.org.mx/index.php/RIDE/article/view/1764
Thomas, J., Harden, A., & Newman, M. (2012). Synthesis: combining results systematically and appropriately. In D. Gough, S. Oliver, & J. Thomas (Eds.), An introduction to systematic reviews (pp. 179–226). SAGE Publications. https://www.scienceopen.com/document?vid=c99ba2c7-0a74-4909-9404-faf4f7eb8d40
Wright, D. J. (2016). Soft Budget Constraints in Public Hospitals. Health Economics (United Kingdom), 25(5), 578–590. https://ideas.repec.org/p/syd/wpaper/2015-03.html
Publicado
Edição
Seção
Licença
Copyright (c) 2025 Diana Elizabeth Calle Arcentales, Nataly Roció López Mite, Gladys Lola Luján Johnson

Este trabalho está licenciado sob uma licença Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
CC Reconocimiento-NoComercial-SinObrasDerivadas 4.0