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Abstract(s)
O sistema financeiro nacional foi fortemente abalado desde o início do século devido à crise financeira internacional, é desta forma que vai ganhando importância a análise da estabilidade financeira de uma Instituição Particular de Solidariedade Social (IPSS), com o objetivo de determinar as suas capacidades a nível financeiro, e potencialidades para que, deste modo, possam ser adotadas novas estratégias para que a instituição consiga fazer face às despesas anuais. Pese os constrangimentos de natureza económica e financeira, com que a Santa Casa da Misericórdia de Chaves (SCMC) se debate há vários anos, e a falta de alinhamento que ainda não foi possível ultimar, no que diz respeito a gastos e rendimentos, importa referir que ao longo do ano de 2019 foram tomadas medidas com vista ao almejado saneamento financeiro que permitiram iniciar o plano de reequilíbrio financeiro da SCMC, nomeadamente a obtenção de despacho favorável à candidatura ao Fundo de Socorro Social da Segurança Social, para pagamento de dívidas aos trabalhadores com salários e atualizações salariais em atraso, bem como o pagamento parcial de dívidas a fornecedores. Este trabalho mostra, que a SCMC, mesmo depois de ter passado por vários períodos de carência financeira, está a conseguir reerguer-se e fazer face a todas as despesas apresentadas, superando as dificuldades económicas e financeiras comuns ao país. Este trabalho pretende estudar a estabilidade financeira da SCMC isto porque, as instituições sem fins lucrativos não têm uma atividade com meios de retorno financeiro, atuam apenas com o dinheiro que lhes é atribuído, que provém anualmente do Orçamento do Estado, doações de particulares, fundo de socorro social, acordos de cooperação firmados com a Segurança Social, transferências oriundas do Instituto de Emprego e Formação Profissional (IEFP) logo, é importante saber se esta instituição tem estabilidade suficiente apenas com os recursos que obtém. Deste modo, e por forma a obter os resultados pretendidos, é suscetível fazer-se uma análise financeira da SCMC. Após toda a análise foi possível observar que a SCMC tem estabilidade suficiente para prosseguir com a sua atividade. No entanto, seria preferível adotar novos meios de atuação, uma forma de promover a sustentabilidade desta instituição poderia passar por aumentar e diversificar as fontes de financiamento nas áreas de angariação de fundos, gestão dos recursos, marketing das instituições e novos serviços, para deixarem de ser dependentes dos subsídios do Estado.
The national financial system has been strongly shaken since the beginning of the century due to the international financial crisis, and it is in this way that the analysis of the financial stability of a Private Social Solidarity Institution is gaining importance, in order to determine its financial capacities, and potential, so that in this way new strategies can be adopted so that the institution can meet its annual expenses. Despite the economic and financial constraints that Santa Casa da Misericordia de Chaves has struggled with for several years, and the lack of alignment that has not yet been finalized, with regard to costs and income, it should be noted that throughout In 2019, measures were taken with a view to the desired financial recovery that allowed the beginning of the SCMC Financial Rebalancing Plan, namely obtaining an order favorable to the application to the Social Security Social Relief Fund, for payment of debts to workers with salaries and overdue salary updates as well as the partial payment of debts to suppliers. This work shows that SCMC, even after having gone through several periods of financial need, is managing to recover and meet all the expenses presented, overcoming the economic and financial difficulties common to the country. This work intends to study the financial stability of SCMC, because non-profit institutions do not have an activity with means of financial return, they only act with the money allocated to them, which comes annually from the State Budget, donations from individuals, fund social assistance, cooperation agreements signed with the Social Security, transfers from the IEFP, so it is important to know if this institution has sufficient stability only with the resources it obtains. Thus, and in order to obtain the desired results, it is possible to carry out a financial analysis of SCMC. After all the analysis, it was possible to observe that SCMC has sufficient stability to continue its activity. However, it would be preferable to adopt new means of action, a way to promote the sustainability of this institution could be to increase and diversify the sources of funding in the areas of fundraising, resource management, marketing of institutions and new services, to stop being dependent on state subsidies.
The national financial system has been strongly shaken since the beginning of the century due to the international financial crisis, and it is in this way that the analysis of the financial stability of a Private Social Solidarity Institution is gaining importance, in order to determine its financial capacities, and potential, so that in this way new strategies can be adopted so that the institution can meet its annual expenses. Despite the economic and financial constraints that Santa Casa da Misericordia de Chaves has struggled with for several years, and the lack of alignment that has not yet been finalized, with regard to costs and income, it should be noted that throughout In 2019, measures were taken with a view to the desired financial recovery that allowed the beginning of the SCMC Financial Rebalancing Plan, namely obtaining an order favorable to the application to the Social Security Social Relief Fund, for payment of debts to workers with salaries and overdue salary updates as well as the partial payment of debts to suppliers. This work shows that SCMC, even after having gone through several periods of financial need, is managing to recover and meet all the expenses presented, overcoming the economic and financial difficulties common to the country. This work intends to study the financial stability of SCMC, because non-profit institutions do not have an activity with means of financial return, they only act with the money allocated to them, which comes annually from the State Budget, donations from individuals, fund social assistance, cooperation agreements signed with the Social Security, transfers from the IEFP, so it is important to know if this institution has sufficient stability only with the resources it obtains. Thus, and in order to obtain the desired results, it is possible to carry out a financial analysis of SCMC. After all the analysis, it was possible to observe that SCMC has sufficient stability to continue its activity. However, it would be preferable to adopt new means of action, a way to promote the sustainability of this institution could be to increase and diversify the sources of funding in the areas of fundraising, resource management, marketing of institutions and new services, to stop being dependent on state subsidies.
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Mestrado APNOR
Keywords
SCMC IPSS Estabilidade financeira