ASSESSMENT OF FINANCIAL RESILIENCE IN DIFFERENT INSTITUTIONAL ARRANGEMENTS OF HOSPITAL MANAGEMENT
New Public Management (NPM); Vulnerability; Sustainability; Viability; Unified Health System (SUS).
This study aims to measure the financial resilience of Brazilian hospitals across different institutional arrangements (public, private, and philanthropic). The research operationalizes the constructs of financial vulnerability, viability, and sustainability, grounded in New Public Management, Contract Theory, and Contingency Theory. Methodologically, a quantitative and descriptive approach is adopted, conducting a tenyear longitudinal analysis (2014-2024) based on official databases and financial statements. The measurement utilizes a scoring model based on normalized indicators, adapting the models of Tuckman and Chang (1991), Bowman (2011), and Booth et al. (2015) to the Brazilian hospital ecosystem. It is expected to map levels of financial resilience, identifying how administrative flexibility and reserve accumulation influence the continuity of care. The results intend to validate these models and provide insights for the preventive monitoring of the hospital network.