Many managers of health plan operators do not pay due attention to the controlling process. It turns out that this is a decisive process, as it evaluates, structures and stores the organization's information, enabling a thorough analysis so that it can increasingly improve.

Managers and employees of healthcare institutions, such as health plan operators and hospitals, must understand well the role of controllership in hospital management, in order to make the most of its benefits.

Don't want to waste time? See, in this post, how the hospital controllership process works!

The controlling process

Working in healthcare involves a great responsibility for professionals with the aim of reducing errors and offering the best possible comfort to patients.

This process goes beyond simple accounting, but aims to control all departments in order to eliminate unnecessary expenses and expenses, to improve processes to avoid failures that could interfere with customer service.

Given the competitive market scenario, there is no point in waiting for problems to happen. Acting proactively is relevant for those who want to overcome crises and correct errors, as well as improve the operator's positive points.

The controller

The controller is a professional with multiple qualifications. Its role is to organize and transmit information data valuable, influencing the decision-making of the executives who manage the operator, so that their decisions are compatible with the organization's mission and objectives.

Some principles that should guide the controller’s work are:

· initiative;

· economic vision;

· rational communication;

· future-oriented vision;

· synthesis;

· persistence;

· opportunity;

· impartiality;

· cooperation;

· awareness of your own limits;

· persuasion.

The increase in operators' activities, diversification and the trend towards decentralization in personnel management, contributed to greatly expanding the controller's functions.

The management process and controllership

In the management model, one of the most valued concepts is the management process, also called decision-making process, as it serves to support decisions. This process has three stages: planning, execution and control. It is a process that is influenced by the organizational culture of each operator.

In planning, controllership plays the role of participating in the selection of the best alternative in relation to the economic aspects, ensuring the effectiveness of the company’s actions.

In the execution stage, controllership offers support through an efficient, more developed information system, involving real values and standard values (which serve as a reference and must be compared with actual values).

In the last stage, the controller analyzes whether each sector is achieving the goals in accordance with what was defined in the planning stage. It detects possible deviations and demands the necessary corrective measures from managers.

Finally, the management process must ensure that the dynamics of the decisions that the operator takes lead it, effectively, to fulfill the mission it proposed, ensuring that it also has the ability to adapt and balance necessary to stay active.

THE PEONA

A ANS (National Supplementary Health Agency) published on December 9, 2015 Normative Resolution No. 393, which deals with the criteria for establishing the technical provisions that private health plan operators must follow. 

According to the first paragraph of article 10 of the RN nº 393, large operators must use the Provision for Occurred and Unreported Events (PEONA) calculation methodology by January 1, 2017. They must also communicate to the ANS about the initial base date for adopting the accounting system.

Since January 2018, large operators need to be aware of this actuarial methodology considering the provisions of article 5 of RN nº 393/2015. These precautions are even more relevant in relation to the deadlines for communication to the ANS and the documents that must be sent in accordance with the second paragraph: detailed independent auditor's report, event database and consistency tests.

The benefits of the controlling process

Controllership allows rigorous planning, with good decisions in the current moment that support the best effects in the future.

In relation to financial aspects, the controlling process promotes a more comprehensive view of finances, considering the possibilities for improvements in the medium and long term. Payments, accounts receivable, net earnings, cash flow and other things are evaluated.

Controlling actions also allow the operator to reach the end of a stipulated period (three months, six months or one year) with a precise notion of how much it has developed or failed to develop.

Thus, we can mention the following benefits:

· solid planning;

· anticipation in decision making;

·        transparency in operations;

· control of expenses and income (budget planning);

· definition of achievable goals, compatible with the reality of the business;

· reduction of spending;

· innovation (new ideas);

· solving various problems;

· alignment and organization of the different sectors of the operator;

· control of the external market to analyze impact factors;

· commercial strategies.

The importance of technological solutions

To optimize the hospital control process, it is important to have advanced tools that increase productivity and reduce human errors.

Only with the appropriate technology can the company carry out effective and agile processes, according to business needs.

Good software offers features such as: electronic and manual auditing; request analysis; GED (electronic document management) and electronic capture (allows document providers to services make payment in a simple and dynamic way through appropriate guides).

The controllership process cannot be left aside by any health plan operator, given the great responsibility involved in their work. With advanced features, this process tends to be more efficient.

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