Ferramenta de identificação de agregação de valor para subsidiar a formulação de estratégias com foco nos ativos intangíveis, redes e relato integrado, no setor de cooperativas médicas: um estudo de caso na Unimed

Abstract

The present study addressed intangible assets that add value to formulate a strategy for a medical work cooperative. To this end, it aimed to build a tool for identifying value-adding variables that serve as a basis for formulating strategies with a focus on intangible assets, networks and integrated reporting, in the sector of medical cooperatives. The research sample consisted of the leaders at the tactical and strategic level of a medical work cooperative. To achieve the proposed objective, the literature on the topic, intangible assets, relationship networks and integrated management reporting were used. The methodology used to solve the problem and elucidate the objective used a case study with a qualitative approach. In the construction of the data collection instrument, instruments already validated in the model used by Hoss (2003, 2008, 2015, 2017, 2018) were used, adjusted to the reality of the medical work cooperative and that allowed the measurement of the investigated constructs. Among the results obtained, the following stand out: In the human quadrant - the variable of intangible assets that generates greater value in the perception of respondents and analysis of the model used was training and investments in human resources, proving the cooperative's effort aimed at training people . In the process quadrant - the intangible asset variable that generates the most value in the respondents' perception and analysis of the model used was quality processes, proving the cooperative's effort to develop and maintain quality processes. In the structural quadrant - the variable of intangible assets that generates greater value in the perception of the respondents and analysis of the model used was a physical space proving the investments made by the cooperative related to the structural quadrant, which allow the development of business activity. In the relational quadrant - the intangible asset variable that generates the most value in the respondents' perception and analysis of the model used was organizational vision and objectives, being even the biggest indicator of all quadrants. “Being a large sustainable operator”, for this, the concern with sustainability is latent and can be seen in the observation of the tripod of economic, environmental and social responsibilities.