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Avaliação do desempenho financeiro e suas implicações na tomada de decisão: estudo de caso da Benéfica e Previdente
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.45 MB | Adobe PDF |
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Abstract(s)
Este relatório de estágio descreve as atividades realizadas na Associação Benéfica e Previdente, com foco na área de contabilidade e gestão financeira. O trabalho consiste na avaliação do desempenho económico-financeiro da organização no período de 2020 a 2022, utilizando uma metodologia quantitativa baseada na análise de rácios financeiros. O estudo permitiu destacar os principais desafios financeiros enfrentados pela Associação, como a necessidade de estabilizar a liquidez, gerir os prazos de recebimento e pagamento de forma mais eficiente, e reduzir os custos fixos, nomeadamente, com pessoal.
No que diz respeito à clínica, a Medicina Dentária provou ser a especialidade com mais faturação, enquanto a Clínica Geral continua a ser a mais procurada, apesar de gerar menor receita. Entre as soluções propostas estão a revisão da política de preços e a negociação com seguradoras de saúde, para aumentar o fluxo de pacientes e diversificar as fontes de rendimento.
Por fim, são sugeridas medidas como o uso estratégico de redes sociais para captar públicos mais jovens, o estabelecimento de parcerias com instituições de ensino e o investimento em tecnologia, com o objetivo de modernizar processos, otimizar recursos e garantir a sustentabilidade financeira da Associação.
This internship report describes the activities carried out at the Benéfica e Previdente Association, with a focus on accounting and financial management. The work consists of assessing the organization’s economic and financial performance for the period 2020 to 2022, using a quantitative methodology based on the analysis of financial ratios. The study highlighted the main financial challenges faced by the Association, such as the need to stabilize liquidity, manage receipt and payment times more efficiently, and reduce fixed costs, particularly staff costs. As far as the clinic is concerned, Dentistry has proved to be the specialty with the highest turnover, while General Practice continues to be the most sought-after, despite generating less revenue. Among the solutions proposed are revising the pricing policy and negotiating with health insurers to increase the flow of patients and diversify sources of income. Finally, measures such as the strategic use of social networks to attract younger audiences, the establishment of partnerships with educational institutions and investment in technology are suggested, with the aim of modernizing processes, optimizing resources and ensuring the Association’s financial sustainability.
This internship report describes the activities carried out at the Benéfica e Previdente Association, with a focus on accounting and financial management. The work consists of assessing the organization’s economic and financial performance for the period 2020 to 2022, using a quantitative methodology based on the analysis of financial ratios. The study highlighted the main financial challenges faced by the Association, such as the need to stabilize liquidity, manage receipt and payment times more efficiently, and reduce fixed costs, particularly staff costs. As far as the clinic is concerned, Dentistry has proved to be the specialty with the highest turnover, while General Practice continues to be the most sought-after, despite generating less revenue. Among the solutions proposed are revising the pricing policy and negotiating with health insurers to increase the flow of patients and diversify sources of income. Finally, measures such as the strategic use of social networks to attract younger audiences, the establishment of partnerships with educational institutions and investment in technology are suggested, with the aim of modernizing processes, optimizing resources and ensuring the Association’s financial sustainability.
Description
Keywords
Análise económico-financeira Serviços clínicos Contabilidade Instituição sem fins lucrativos Eficiência operacional