Relationship between quality and financial indicators: a study in a hospital network of the third sector of South Brazil

Abstract Background Hospital management is a complex area of administration since it has an organizational set where all sectors are interdependent and work at the same time. One of the main goals of these organizations is to provide quality services with the resources available to continuously improve the quality of services through improvements in the environment. Objective To analyze the relationship between economic and financial indicators with hospital quality indices. Method This is a descriptive, documentary and quantitative study based on the third sector hospitals in the south of the country. Management, nursing, and hospitalization reports are used for the quality indicators and the financial statements for the financial indicators. Univariate statistical tests (descriptive and Pearson correlation) were used for the analysis. Results The relationship between the indexes shows the existence of a significant correlation between the analyzed indicators, demonstrating which indicators should be observed by the hospital manager. Conclusion the more hospital entities providing a quality service, the greater the financial return, and therefore the greater the resources for investments to improve the quality of services.

摘要
背景：医院管理属于复杂的行政管理领域，其组织架构内各部门相互依存且同步运转。此类医疗机构的核心目标之一，是依托现有资源提供优质医疗服务，并通过优化运营环境持续提升服务质量。
目的：分析经济与财务指标同医院质量指数之间的关联关系。
方法：本研究为描述性、文献性与定量研究，研究对象为该国南部的第三部门医院。本研究采用管理、护理及住院报告作为质量指标的数据来源，以财务报表作为财务指标的数据来源；分析过程采用单变量统计检验，涵盖描述性统计与皮尔逊相关性检验（Pearson correlation）。
结果：各指标间的关联分析结果显示，所考察的各项指标存在显著相关性，明确了医院管理者需重点关注的指标类别。
结论：提供优质医疗服务的医院实体越多，其所获得的财务回报便越高，进而可拥有更多资源用于投入以持续提升服务质量。