Índices de sustentabilidade financeira para entidades com Endowment funds

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dc.contributor.advisorVasconcelos, Ana Lucia Fontes de Souza
dc.contributor.advisor1Latteshttp://lattes.cnpq.br/6786196161894864por
dc.contributor.authorBauman, Felipe Rivato
dc.creator.Latteshttp://lattes.cnpq.br/1488267618351493por
dc.date.accessioned2021-01-14T15:06:41Z
dc.date.accessioned2021-02-08T22:01:58Z
dc.date.available2021-02-08T22:01:58Z
dc.date.issued2020-08-28
dc.description.abstractThis 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.eng
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dc.identifier.citationBAUMAN, Felipe Rivato. Índices de sustentabilidade financeira para entidades com Endowment funds. 2020. 60 f. Dissertação (Controladoria e Finanças Empresariais) - Universidade Presbiteriana Mackenzie, São Paulo. 2020por
dc.identifier.urihttp://dspace.mackenzie.br/handle/10899/27898
dc.keywordsendonmenteng
dc.keywordsnon-profit entitieseng
dc.keywordsequity fundeng
dc.keywordsfinancial sustainabilityeng
dc.languageporpor
dc.publisherUniversidade Presbiteriana Mackenziepor
dc.rightsAcesso Abertopor
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.subjectendowmentpor
dc.subjectentidades sem fins lucrativospor
dc.subjectfundos patrimoniaispor
dc.subjectsustentabilidade financeirapor
dc.subject.cnpqCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISpor
dc.titleÍndices de sustentabilidade financeira para entidades com Endowment fundspor
dc.typeDissertaçãopor
local.contributor.board1Fragoso, Nelson Destro
local.contributor.board1Latteshttp://lattes.cnpq.br/7192310704941493por
local.contributor.board2Tavares, Márcia Ferreira Neves
local.contributor.board2Latteshttp://lattes.cnpq.br/7688168491900665por
local.publisher.countryBrasilpor
local.publisher.departmentCentro de Ciências Sociais e Aplicadas (CCSA)por
local.publisher.initialsUPMpor
local.publisher.programControladoria e Finanças Empresariaispor
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