O EVA® e sua aplicabilidade para medir o desempenho contábil-financeiro de hospitais privados de grande porte: estudo de caso no Hospital Sírio-Libanês e Beneficência Portuguesa

Abstract

This dissertation aims to investigate the applicability of EVA® (Economic Value Added) as a tool for measuring accounting-financial performance in large private hospitals, with a case study at the Hospital Sírio-Libanês. The work highlights the importance of financial management integrated with Environmental, Social, and Governance (ESG) practices to promote sustainability in the hospital sector. It also adresses the growing concern with environmental impacts and natural resource management, emphasizing the need for an efficient Environmental Management System (EMS). The study is justified by the relevance of financial and operational sustainability, analyzing how sustainable practices influence EVA® and contribute to reducing operational costs at Hospital Sírio-Libanês. The research includes a comparison with Hospital Beneficência Portuguesa, another large healthcare institution in Brazil, to evaluate the effectiveness of sustainable practices in different hospital settings. The methodology used involves financial data analysis, literature review, and case study, focusing on the implementation of an EMS and its implications in the financial performance measured by EVA®. The results indicate that sustainability can be a competitive differential in the hospital sector, contributing to the creation of economic value and operational efficiency. The dissertation concludes that the integration between sustainability and financial management is essential for the financial health of recommending the adoption of sustainable practices as part of a long-term strategy to maximize effectiveness and competitiveness