Abstract
This study aims to analyze private hospitals in Brazil and Canada, countries that have disparate health resource management, considering the performance analyses performed by hospital managers as support for investment decision-making. A quantitative cross-sectional study was carried out, and the data were analyzed using SPSS Statistic. The findings reveal the importance of the hospital manager's involvement, skills and abilities that are associated with the best performance analyses. As results, the hospital institutions were characterized, the profiles of the managers of these hospitals were outlined, and the main performance analyses carried out in the hospitals were highlighted, as well as the formation of the capital structure and the investments made in the last five years by these hospitals. It was verified, in the opinion of the respondents, whether the formation of the hospital manager should originate in medicine. By comparing characteristics of private hospitals, with different formats of resource allocations and fully decentralized (Canada) with partially decentralized (Brazil) health systems this study aims to understand the influence of National Health Systems on the performance of private hospitals.