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A informação contabilística na gestão do IPS: uma proposta para a análise das atividades de I&D, Inovação e Empreendedorismo
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Abstract(s)
As Instituições de Ensino Superior (IES) apresentam a difícil tarefa de equilibrar a
componente pedagógica e científica com todos os aspetos administrativos. Assim, é a parte
financeira que permite retirar conclusões acerca da continuidade da instituição, tendo por base
os resultados da entidade.
O presente estudo tem como objetivo analisar económica e financeiramente o Instituto
Politécnico de Setúbal (IPS), uma Instituição de Ensino Superior. Para cumprimento do
objetivo geral pretende-se avaliar a entidade em termos financeiros durante sete anos, pelo que
se recorre à análise das Demonstrações dos Resultados, dos Balanços e de alguns indicadores
económico-financeiros calculados para os anos em estudo. Em termos de indicadores que
permitam cumprir o objetivo de análise económico-financeira, analisam-se os indicadores de
liquidez, a estrutura de capitais, a autonomia financeira do IPS, a sua capacidade de solvência
medida pelo indicador de solvabilidade e o endividamento inerente a esta IES. Pretende-se
ainda realizar uma análise evolutiva das demonstrações financeiras referidas. Além da análise
financeira, o presente trabalho tem como objetivo específico a análise das atividades. Por fim,
dá-se o contributo com a apresentação de uma proposta de indicadores que visem analisar
económico e financeiramente as atividades de I&D, Inovação e Empreendedorismo.
The Higher Education Institutions (HEIs) have the difficult task of balancing the pedagogical and scientific component with all administrative aspects. Thus, it is the financial part that allows drawing conclusions about the institution's continuity, based on the entity's results. This study aims to analyse economically and financially the Polytechnic Institute of Setubal (IPS), which is a Higher Education institution. In order to fulfil the general objective, it is intended to evaluate the entity in financial terms for seven years, for which reason an analysis of the Income Statements, Balance Sheets and some economic and financial indicators calculated for the years under study is used. In terms of indicators that enable the objective of economic and financial analysis to be met, the liquidity indicators, the capital structure, the financial autonomy of the IPS, its solvency capacity measured by the solvency indicator and the indebtedness inherent to it are analysed. HEI. It is also intended to carry out an evolutionary analysis of the aforementioned financial statements. In addition to financial analysis, this work has as its specific objective the analysis of activities. Finally, a contribution is made by presenting a proposal of indicators that aim to analyse economically and financially the activities of R&D, Innovation and Entrepreneurship.
The Higher Education Institutions (HEIs) have the difficult task of balancing the pedagogical and scientific component with all administrative aspects. Thus, it is the financial part that allows drawing conclusions about the institution's continuity, based on the entity's results. This study aims to analyse economically and financially the Polytechnic Institute of Setubal (IPS), which is a Higher Education institution. In order to fulfil the general objective, it is intended to evaluate the entity in financial terms for seven years, for which reason an analysis of the Income Statements, Balance Sheets and some economic and financial indicators calculated for the years under study is used. In terms of indicators that enable the objective of economic and financial analysis to be met, the liquidity indicators, the capital structure, the financial autonomy of the IPS, its solvency capacity measured by the solvency indicator and the indebtedness inherent to it are analysed. HEI. It is also intended to carry out an evolutionary analysis of the aforementioned financial statements. In addition to financial analysis, this work has as its specific objective the analysis of activities. Finally, a contribution is made by presenting a proposal of indicators that aim to analyse economically and financially the activities of R&D, Innovation and Entrepreneurship.
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Keywords
Análise económico-financeira Instituição de Ensino Superior Indicadores Economic-financial analysis Higher Education Institution Indicators