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Abstract(s)
No atual contexto económico e financeiro, a gestão de tesouraria assume uma
importância relevante dentro das organizações. Efetivamente, o dinheiro é a preocupação de
qualquer gestor. A obtenção deste recurso escasso, com o mínimo custo e geri-lo de forma a
otimizá-lo, é sem dúvida, o objetivo de qualquer gestor financeiro, no contexto de incerteza em
que nos movemos. A atual crise proporciona à tesouraria a oportunidade ideal de realçar a sua
importância estratégica e o valor acrescentado que pode trazer às organizações. Todas as
áreas da organização, direta ou indiretamente, mantêm ligações com a área de tesouraria. O
objetivo deste trabalho é enfatizar a relevância da gestão de tesouraria nos processos
financeiros, antecipando informações para análise e tomada de decisão dos responsáveis
financeiros nas Instituições de Ensino Superior; é demonstrar que a gestão de tesouraria deve
fazer parte da cultura da organização e que é uma ferramenta de apoio para o planeamento
financeiro, da gestão estratégica, de investimentos e de aproveitamento de oportunidades de
crescimento das Instituições de Ensino Superior.
Por último, pretendeu-se identificar e sugerir boas práticas e melhorias nos processos
existentes, nas Instituições de Ensino Superior, que possam contribuir para a eficiência e
eficácia da gestão de tesouraria.
A revisão da literatura conduziu-nos à análise das diversas perspetivas da gestão de
tesouraria, a importância das boas práticas, do sistema de controlo interno e da auditoria.
Mostrou-se pertinente compreender o contexto jurídico das IES. Foi relevante a abordagem dos
ciclos financeiros das organizações, para compreender a importância da realização de
orçamentos de tesouraria, como um instrumento do controlo dos fluxos financeiros e da tomada
de decisões dentro das organizações. Realizou-se ainda uma abordagem à gestão de crédito,
às fontes de financiamento e à temática da centralização da gestão de tesouraria nas IES, por
se entender que são aspetos fundamentais que contribuem para a eficiência e a eficácia desta
área de atuação das instituições.
Decorrente da revisão da literatura, identificaram-se as perguntas de investigação e
aplicou-se a metodologia de um estudo de caso único de uma instituição de ensino superior,
através da elaboração de entrevistas, recolha dos dados, pesquisa documental, observação
direta e participativa do investigador.
As conclusões finais do nosso estudo revelaram que o modelo de análise aplicado ao
IPP, teve uma taxa de confirmação de 53%. As componentes do modelo em análise com os
resultados mais significativos e que mais contribuíram para esta confirmação, foram a gestão
de tesouraria considerada como um patamar estratégico nesta IES, a elaboração do orçamento
de tesouraria e os procedimentos associados ao sistema de controlo interno.
In the current economic and financial, cash management is of great importance within organizations. In fact, money is the concern of any manager. Obtaining this scarce resource, with minimal cost and manage it in order to optimize it, is undoubtedly the goal of any financial manager in the current context of uncertainty. The current crisis gives the Treasury the ideal opportunity to enhance its strategic importance and the added value it can bring to organizations. All areas of the organization are, directly or indirectly, related to the treasury. The objective of this work is to emphasize the importance of cash management in financial processes anticipating information for analysis and decision making of financial responsibility in higher education institutions; it is to demonstrate that the treasury management should be part of the organization's culture and that it is a support tool for financial planning and strategic management, investment and growth opportunities to higher education institutions. Finally, we intend to identify and suggest good practices and improvements in existing processes in Higher Education Institutions (HEIs), which can contribute to the efficiency and effectiveness of treasury management. The literature review led us to the analysis of the different perspectives of the treasury and management and the importance of good practices, the internal control system and auditing. It proved to be relevant to understand the legal context of HEIs. The approach to financial cycles of the organizations was relevant to understand the importance of holding cash budgets, as a control instrument of financial flows and decision-making within organizations. Other topics have also been analyzed such as the credit management the financing sources and the centralization of treasury management in HEIs all of them are key issues that contribute to the efficiency and effectiveness of the institutions (in this acting field). From the literature review, some research questions were identified and the use of a single case study was applied. Interviews, data collection, documentary research, direct and participatory observation these were the tools of analysis. The findings of this study reveal a confirmation rate of 53% of the analysis model applied to IPP. The most significant results to such confirmation came from the following items: the treasury management as a strategic planning of this Higher Education Institution, the treasury budget preparation and the internal control system procedures.
In the current economic and financial, cash management is of great importance within organizations. In fact, money is the concern of any manager. Obtaining this scarce resource, with minimal cost and manage it in order to optimize it, is undoubtedly the goal of any financial manager in the current context of uncertainty. The current crisis gives the Treasury the ideal opportunity to enhance its strategic importance and the added value it can bring to organizations. All areas of the organization are, directly or indirectly, related to the treasury. The objective of this work is to emphasize the importance of cash management in financial processes anticipating information for analysis and decision making of financial responsibility in higher education institutions; it is to demonstrate that the treasury management should be part of the organization's culture and that it is a support tool for financial planning and strategic management, investment and growth opportunities to higher education institutions. Finally, we intend to identify and suggest good practices and improvements in existing processes in Higher Education Institutions (HEIs), which can contribute to the efficiency and effectiveness of treasury management. The literature review led us to the analysis of the different perspectives of the treasury and management and the importance of good practices, the internal control system and auditing. It proved to be relevant to understand the legal context of HEIs. The approach to financial cycles of the organizations was relevant to understand the importance of holding cash budgets, as a control instrument of financial flows and decision-making within organizations. Other topics have also been analyzed such as the credit management the financing sources and the centralization of treasury management in HEIs all of them are key issues that contribute to the efficiency and effectiveness of the institutions (in this acting field). From the literature review, some research questions were identified and the use of a single case study was applied. Interviews, data collection, documentary research, direct and participatory observation these were the tools of analysis. The findings of this study reveal a confirmation rate of 53% of the analysis model applied to IPP. The most significant results to such confirmation came from the following items: the treasury management as a strategic planning of this Higher Education Institution, the treasury budget preparation and the internal control system procedures.
Description
Keywords
Gestão de tesouraria Auditoria Controlo interno Instituições de Ensino Superior (IES) Cash management Higher Education Institutions Audit Internal control