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Abstract(s)
A pandemia da COVID-19 trouxe problemas não apenas de ordem epidemiológica, mas
também na área económica, social e política. Deste modo, os desafios da economia social
são preocupações do dia-a-dia. Assim, este trabalho tem como objetivo analisar o impacto
da pandemia na posição financeira e no desempenho das entidades do economia social,
em particular das Instituições Particulares de Solidariedade Social (IPSS).
Para o efeito, tendo por base uma metodologia de investigação de natureza qualitativa,
mas também quantitativa, recorreu-se a um estudo de caso e procedeu-se à análise de
indicadores financeiros com o intuito de perceber os efeitos da pandemia.
A análise realizada revela que a instituição no período pandémico conseguiu obter uma
perfomance económica e financeira positiva, através do melhor uso de seus recursos,
tendo superado até os resultados dos anos anteriores. Em concreto, verificou-se que o
rácio do Prazo Médio de Pagamento foi o único que sofreu impacto devido à pandemia.
Em relação aos principais indicadores do setor, a tendência foi a mesma. Assim, é possível
perceber que apesar das alterações de valores de alguns dos rácios, a instituição conseguiu
responder de forma eficiente às adversidades criadas pela pandemia.
Currently, the challenges of the social economy are day-to-day concerns. Therefor, this work aims to analyze the impact of the pandemic on the financial position and performance of social economy entities, in particular Private Social Solidarity Institutions (PSSI). For this purpose, based on a research methodology of a qualitative but also quantitative nature, based on a case study of an PSSI, financial indicators were analyzed in order to understand the effects of the pandemic. The analysis carried out reveals that the institution in the pandemic period managed to obtain an economic and financial performance, through the best use of its resources, having even surpassed the results of previous years. Specifically, it was found that the Average Payment Term ratio was the only one that got hit due to the pandemic. Regarding the main indicators of the sector, the trend was the same. Thus, it is possible to perceive that despite the changes in the values of some of the ratios, the institution managed to respond efficiently to the adversities created by the pandemic.
Currently, the challenges of the social economy are day-to-day concerns. Therefor, this work aims to analyze the impact of the pandemic on the financial position and performance of social economy entities, in particular Private Social Solidarity Institutions (PSSI). For this purpose, based on a research methodology of a qualitative but also quantitative nature, based on a case study of an PSSI, financial indicators were analyzed in order to understand the effects of the pandemic. The analysis carried out reveals that the institution in the pandemic period managed to obtain an economic and financial performance, through the best use of its resources, having even surpassed the results of previous years. Specifically, it was found that the Average Payment Term ratio was the only one that got hit due to the pandemic. Regarding the main indicators of the sector, the trend was the same. Thus, it is possible to perceive that despite the changes in the values of some of the ratios, the institution managed to respond efficiently to the adversities created by the pandemic.
Description
Keywords
IPSS Pandemia Performance Económico e Financeira Demonstrações Financeiras Indicadores Financeiros PSSI Pandemic Economic and Financial Performance Finantial Statements Finantial Indicators