STRATEGIC MANAGEMENT OF HEALTH INSURANCE FOR COMPANIES: REDUCING COSTS AND MAXIMIZING COVERAGE

Abstract

This article aims to analyze the strategic management of corporate health insurance, focusing on cost reduction and expansion of the care coverage offered to employees. The research was conducted through a literature review, with a qualitative approach, based on authors who discuss expense control practices, rationalization of processes and integration of preventive measures in collective contracts. The data used were extracted from scientific articles, academic dissertations and institutional publications that deal with the theme from the perspectives of management accounting, human resources administration and supplementary health. The analysis of the materials revealed that the use of strategies such as preventive medicine, co-participation, home care, and medical auditing can generate significant impacts on the financial sustainability of the plans, as long as they are applied with planning, monitoring, and alignment with the epidemiological profile of employees. In addition, the importance of internal communication, integration between organizational sectors and the use of performance indicators as indispensable tools for the efficient management of benefits was highlighted. It was also observed that companies that adopt a systemic and strategic approach in the management of health plans obtain better results in terms of talent retention, organizational climate and productivity. It is concluded that the strategic management of corporate health insurance represents a competitive advantage when conducted in an integrated manner, based on concrete data and oriented towards the balance between the well-being of workers and the economic viability of the organization.