Índices de sustentabilidade financeira para entidades com Endowment funds
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Tipo
Dissertação
Data de publicação
2020-08-28
Periódico
Citações (Scopus)
Autores
Bauman, Felipe Rivato
Orientador
Vasconcelos, Ana Lucia Fontes de Souza
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Fragoso, Nelson Destro
Tavares, Márcia Ferreira Neves
Tavares, Márcia Ferreira Neves
Programa
Controladoria e Finanças Empresariais
Resumo
This study proposes the use of financial indicators to measure the financial
sustainability of non-profit entities that have endowment, for this were used indexes of liquidity,
debt, operational and financial sustainability. Methodology: The research was characterized
for its objetive as descritive, for seeking to test hypotheses of financial sustainability narrating
a situation and exposing as characteristics of the phenomenon. Results: To measure the impact
of the endowment on the indicators, two scenarios were tested. In the first scenario was
considered the value of the entity's equity; in the second scenario is discounted from the equity
the portion corresponding to the endowment, in the indexes proposed by Cruz, Stadler, Torres
e Rocha (2009), only the immediate liquidity indexes, dependence on financial income,
administrative expenses and expenses on projects that have not had their results changed
between the scenarios, however in the indexes components proposed by Fernandes e Meireles
(2013) only the coverage of interest that did not have distinction between the scenarios tested.
Practical implications: The study proposes a tool, fed with the balance sheet, to the manager
follow the evolution of the entity's financial sustainability. Originality and contributions: The
study is original for proposing the application of financial sustainability indexes to non-profit
entities that have endowment.
Descrição
Palavras-chave
endowment , entidades sem fins lucrativos , fundos patrimoniais , sustentabilidade financeira
Assuntos Scopus
Citação
BAUMAN, Felipe Rivato. Índices de sustentabilidade financeira para entidades com Endowment funds. 2020. 60 f. Dissertação (Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo. 2020