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This paper shows the application of the Thinking Process of the Theory of Constraints in assisting the resolution of nonpayment cases in a Healthcare Services company. The Thinking Process is composed of five tools: Current Reality Tree, Evaporating Cloud Diagram, Future Reality Tree, Prerequisite Tree and Transition Tree. The study here performed demonstrates the application of only one of the mentioned tools, the Current Reality Tree, applied to solve problems of the financial department, particularly those related to the collecting department of the company. The methodology procedures adopted characterize this research as exploratory, bibliographic and qualitative. Also, questionnaires were applied to collect pieces of information of which very little were known until then. It is typically an empirical research, carried out just where the facts happened. It is also characterized as documental, as the company’s reports and statements were examined. The main goal was to identify the root cause in the collecting department and, subsequently, an action plan based on the 5W and 1H methodology was recommended, in order to implement the Current Reality Tree, aiming at reducing the nonpayment rate. Through the research carried out, it is reasoned that several are the aspects that must be adjusted so that better results can be achieved, especially in what concerns the company in relation to its users.

Processo de raciocínio da teoria das restrições em empresa de planos de saúde