摘要：The COVID-19 pandemic has posed an unprecedented challenge for health systems worldwide. The increased demand for investment in hospitals has become one of the greatest financial vulnerabilities, and in this context, the manager’s involvement in decision-making is associated with better analysis in order to achieve better results. This article aims to define a model to outline the manager profile in private hospitals, as well as the process and the relationship with investment decision-making, so as to guide future work to improve institutions’ performance and ensure the sustainability of patient care processes and the use of resources. Semi-structured interviews were held with an administrative (or financial) director in Brazil, Canada and Portugal and analyzed by the conventional content analysis method and coded, using NVivo 11, identifying the main topics. A model for investment decision-making is proposed to improve resource allocation and performance. The results indicate, for multidisciplinary training, where managers contribute to an efficient use of resources and contribute to the maintenance of quality of care, including about investment and financing of hospitals, where performance analysis reflects on decision-making.
