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Authors
Abstract(s)
Este trabalho foi realizado no âmbito de um estágio curricular numa associação, com a finalidade de obtenção do grau mestre em Gestão e Regime Jurídico-Empresarial da Economia Social, pelo Instituto Superior de Contabilidade e Administração do Porto.
O objetivo primordial do estágio consistiu em aplicar os conhecimentos estudados ao longo do percurso académico e adotar competências especificas de contabilidade, finanças, economia e regime jurídico das entidades do setor não lucrativo. Dessa forma o relatório contextualizará a associação em estudo, bem como o enquadramento teórico da Economia Social e do relato financeiro e apresentar as tarefas realizadas ao longo do período de estágio.
O apoio nas tarefas foram sobretudo na gestão de clientes, na organização e registo das despesas gerais e dos projetos financiados, na conferência de movimentos mensais, no registo de folhas de caixa, no processamento de salários e na elaboração do mapa de férias. Também foi apoiado a finalização das ações de formação, nomeadamente, na análise ao inquérito do programa de Voluntariado Inclusivo e a emissão de certificados para os formandos da ação que realizaram. Por fim, foi realizado o contacto com os municípios e Bancos Locais de Voluntariado de forma a dar a conhecer a associação e desenvolver ferramentas para apoiar a criação e gestão de projetos e capacitar os agentes de voluntariado.
De forma a contribuir para a melhoria do desenvolvimento económico da Pista Mágica, foram analisadas as demonstrações financeiras e estudado um modelo financeiro a ser aplicado futuramente na associação. Esse modelo é constituído por um conjunto de indicadores que permitem avaliar a estrutura financeira de curto a longo prazo. Neste relatório estão apresentados os indicadores de liquidez e financeiros e têm o propósito de perceber se a Pista Mágica terá capacidade de autossustentar a prossecução da sua missão.
This work was carried out as part of a curricular internship at an association with the aim of obtaining a master´s degree in Management and Legal and Business Regime of Social Economic by the Instituto Superior de Contabilidade e Administração do Porto. The main objective of the internship was to apply the knowledge studied along the academic career and to adopt specific skills in accounting, finance, economics, and the legal system of entities in the non-profit sector. In this way, the report will contextualise the association, as well the theoretical framework of the Social Economic and financial reporting and present the tasks carried out throughout the internship period. The support in the tasks were mainly in customer management, in the organization and registration of expenses and financed projects, in the checking of monthly movements, in the registration of cash sheets, in the processing of employees' salaries and in the preparation of vacation map. Support wal also giveb to the completion of training actions, specifically, in the analysis of the Inclusive Volunteering program survey and the issuing of certificates for the learners of the action they carried out. Finally, contacts wa made with municipalities and Local Volunteer Banks to know what the association accomplish and develop tools to support the creation and management of projects and prepare volunteer agents. In order to contribute to the improvement of the economic development of the Pista Mágica, the financial statements were analyzed and a financial model was studied to be applied in the future. This model consists of a set of indicators that allow the evaluation of the financial structure from short to long term. In this report, the liquidity and financial indicators are presented and have the purpose of understanding if the entity’ll have the capacity to self-sustain the pursuit of its mission.
This work was carried out as part of a curricular internship at an association with the aim of obtaining a master´s degree in Management and Legal and Business Regime of Social Economic by the Instituto Superior de Contabilidade e Administração do Porto. The main objective of the internship was to apply the knowledge studied along the academic career and to adopt specific skills in accounting, finance, economics, and the legal system of entities in the non-profit sector. In this way, the report will contextualise the association, as well the theoretical framework of the Social Economic and financial reporting and present the tasks carried out throughout the internship period. The support in the tasks were mainly in customer management, in the organization and registration of expenses and financed projects, in the checking of monthly movements, in the registration of cash sheets, in the processing of employees' salaries and in the preparation of vacation map. Support wal also giveb to the completion of training actions, specifically, in the analysis of the Inclusive Volunteering program survey and the issuing of certificates for the learners of the action they carried out. Finally, contacts wa made with municipalities and Local Volunteer Banks to know what the association accomplish and develop tools to support the creation and management of projects and prepare volunteer agents. In order to contribute to the improvement of the economic development of the Pista Mágica, the financial statements were analyzed and a financial model was studied to be applied in the future. This model consists of a set of indicators that allow the evaluation of the financial structure from short to long term. In this report, the liquidity and financial indicators are presented and have the purpose of understanding if the entity’ll have the capacity to self-sustain the pursuit of its mission.
Description
Keywords
Pista Mágica Associação Economia social Relatório de estágio Association Social economy Internship report