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Abstract(s)
O estudo teve como principal objetivo averiguar os resultados das cooperativas de solidariedade social, identificar as principais fontes de financiamento, identificar os principais gastos suportados e compreender como estas instituições ultrapassam as necessidades face a insuficiência de recursos financeiros.
Assim, pretendeu-se, em primeiro lugar, selecionar algumas Cooperativas de Educação e Reabilitação de Cidadãos com Incapacidade (CERCI) de algumas das regiões de Portugal Continental. A seleção das regiões foi efetuada com base na organização territorial de acordo com a Nomenclatura das Unidades Territoriais para fins Estatísticos (NUTS).
A nomenclatura subdivide-se em três níveis: NUTS I, NUTS II e NUTS III. Os níveis estão definidos de acordo com critérios populacionais, administrativos e geográficos. Para o estudo foi selecionado o terceiro nível, NUTS III.
Em segundo lugar, pretendeu-se analisar os relatórios de atividades e demonstrações financeiras dos anos de 2012, 2013, 2014, 2015 e 2016 das instituições selecionadas.
Por último, pretendeu-se identificar, através da análise documental, quais as principais fontes de receitas das CERCI e quais os principais gastos suportados estas instituições. Pretendeu-se também verificar como são os seus resultados líquidos e como ultrapassam as suas necessidades financeiras.
Como metodologia de investigação optou-se pela metodologia qualitativa com base num estudo de caso múltiplo.
Do estudo, concluímos que a principal fonte de receita das CERCI analisadas são os subsídios atribuídos pelo Estado, por força de acordos de cooperação.
Concluímos ainda que, os principais gastos suportados pelas CERCI analisadas são os gastos com as remunerações dos colaboradores, que consomem mais de metade dos rendimentos obtidos por estas instituições, e os gastos com bens e serviços obtidos.
Concluímos também que, os subsídios provenientes do Estado, por vezes, não se apresentam suficientes para fazer face aos gastos suportados pelas CERCI.
The study had as main objective to ascertain the results of social solidarity cooperatives, identify the main sources of funding, identify the main costs incurred and understand how these institutions exceed the needs faced with insufficient financial resources. Thus, it was intended, firstly, to select some Cooperatives of Education and Rehabilitation of Citizens with Disabilities (CERCI) of some of the regions of mainland Portugal. The selection of the regions was based on the territorial organization according to the Nomenclature of territorial Units for statistical purposes (NUTS). The nomenclature is divided into three levels: Nuts I, nuts II and nuts III. The levels are defined according to population, administrative and geographic criteria. For the study, it was selected the third level, NUTS III. Secondly, it was intended to analyze the reports of activities and financial statements of the years of 2012, 2013, 2014, 2015 and 2016 of the selected institutions. Lastly, it was intended to identify, through documentary analysis, which are the main sources of revenue of CERCI and what are the main expenditures incurred by these institutions. It was also intended to verify their net results and how they overcome their financial needs. As a research methodology, we opted for the qualitative methodology based on a multiple case study. From the study, we concluded that, from the CERCI we analysed, the main source of revenues are subsidies awarded by the State, by virtue of cooperation agreements. We conclude that, the main expenses incurred by the CERCI analyzed, are the expenses with employees’s wages, that consume more than half of the income obtained by these institutions, and the expenses with goods and services obtained. We also conclude that subsidies from the State, sometimes, do not present as enough to support the expenses incurred by CERCI.
The study had as main objective to ascertain the results of social solidarity cooperatives, identify the main sources of funding, identify the main costs incurred and understand how these institutions exceed the needs faced with insufficient financial resources. Thus, it was intended, firstly, to select some Cooperatives of Education and Rehabilitation of Citizens with Disabilities (CERCI) of some of the regions of mainland Portugal. The selection of the regions was based on the territorial organization according to the Nomenclature of territorial Units for statistical purposes (NUTS). The nomenclature is divided into three levels: Nuts I, nuts II and nuts III. The levels are defined according to population, administrative and geographic criteria. For the study, it was selected the third level, NUTS III. Secondly, it was intended to analyze the reports of activities and financial statements of the years of 2012, 2013, 2014, 2015 and 2016 of the selected institutions. Lastly, it was intended to identify, through documentary analysis, which are the main sources of revenue of CERCI and what are the main expenditures incurred by these institutions. It was also intended to verify their net results and how they overcome their financial needs. As a research methodology, we opted for the qualitative methodology based on a multiple case study. From the study, we concluded that, from the CERCI we analysed, the main source of revenues are subsidies awarded by the State, by virtue of cooperation agreements. We conclude that, the main expenses incurred by the CERCI analyzed, are the expenses with employees’s wages, that consume more than half of the income obtained by these institutions, and the expenses with goods and services obtained. We also conclude that subsidies from the State, sometimes, do not present as enough to support the expenses incurred by CERCI.
Description
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Setor não lucrativo Cooperativas Solidariedade social Resultado Non-profit sector Social solidarity Result Cooperatives