Hospital Management in the Context of the Covid-19 Pandemic

Abstract

Objective: The present study aims to identify the main adjustments and changes inserted in the budget and management control of two reference hospitals to face the Covid-19 pandemic.

Method and approach: The research is characterized as descriptive, with qualitative analysis, carried out through two case studies, being two philanthropic hospitals, one located in the state of Santa Catarina and the other in Paraná. Data collection was carried out with the managers, through a structured script of questions and the analysis of the entities' financial statements.

Results: The results of the analysis show that both institutions underwent changes in their internal controls, in the amount of service and in the costs of services. Both institutions showed an increase in staff, with 14% in hospital A and 32% in hospital B, 77.30% of the visits in hospital A are through the Unified Health System, while in hospital B they represent 91%. The results show that the pandemic increased the demand for specific care related to the stock of medical supplies, equipment, and especially qualified labor. Aspects related to the unpredictability of the pandemic context made control difficult and changed the budget. In general, the results highlight the importance of internal controls to support the decision-making process, as well as the professionalization of the administration for the management of crises and contingencies.

Contributions: The findings highlight the importance of internal controls as a subsidy for the decision-making process, as well as the professionalization of administration for the management of crises and contingencies.Originality and relevance: The research adds as a contribution the relationship between the ability to manage resources and the speed of adaptation of hospital institutions in the face of adversity, aiming to minimize the damage caused by the crisis installed during the pandemic.