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Análise financeira com base nos rácios de rendibilidade : caso de uma instituição do ensino superior moçambicana
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| 1.3 MB | Adobe PDF |
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Abstract(s)
Qualquer organização, com ou sem fins lucrativos, deve estar sempre objetivando maior atratividade, buscando maior rendibilidade, optimizando seus recursos e aumentando os investimentos em si própria. Neste contexto, a Análise Financeira visa recolher tratar e interpretar informação de caráter económico-financeira, de forma a fornecer elementos que sirvam de tomada de decisões. O estudo foi realizado com base nas demonstrações financeiras duma instituição de ensino superior com a finalidade de analisar a evolução de vários tipos de rendibilidade. A abordagem da pesquisa é quantitativa e quanto aos procedimentos técnicos a pesquisa é bibliográfica e documental, quanto aos objetivos é explicativo, e sendo estudo longitudinal fez-se análise dinâmica ou em série temporal. Os dados foram analisados através de várias fórmulas de rendibilidade apresentadas no trabalho. O resultado da pesquisa conforme as respostas provisórias do trabalho validou a hipótese três visto que os rácios de rendibilidade da instituição são atractivos mas não evoluíram sucessivamente nos exercícios económicos analisados.
Any organization, whether or not for profit, must always aim for greater attractiveness, seeking higher profitability, optimizing its resources and increasing investments in itself. In this context, the Financial Analysis aims to collect, work on and interpret economic and financial information, in order to provide elements that serve the decision-making. This study was carried out based on the financial statements of a higher education institution in order to analyze the evolution of various types of profitability. The approach of the research is quantitative. As for the technical procedures, the research is bibliographical and documentary, and concerning the objectives is explanatory. Being a longitudinal study, a dynamic or in a time series analysis was done. The data were analyzed through several profitability formulas presented in the paper. The research results, according to the provisional responses of the study, validated hypothesis three since the profitability ratios of the institution are attractive but did not evolve successively in the analyzed financial years.
Any organization, whether or not for profit, must always aim for greater attractiveness, seeking higher profitability, optimizing its resources and increasing investments in itself. In this context, the Financial Analysis aims to collect, work on and interpret economic and financial information, in order to provide elements that serve the decision-making. This study was carried out based on the financial statements of a higher education institution in order to analyze the evolution of various types of profitability. The approach of the research is quantitative. As for the technical procedures, the research is bibliographical and documentary, and concerning the objectives is explanatory. Being a longitudinal study, a dynamic or in a time series analysis was done. The data were analyzed through several profitability formulas presented in the paper. The research results, according to the provisional responses of the study, validated hypothesis three since the profitability ratios of the institution are attractive but did not evolve successively in the analyzed financial years.
Description
Keywords
Análise financeira Rendibilidade Análise de dados Instituições de ensino superior Estudo de casos Moçambique Financial analysis Financial statements Ratios and yield
Pedagogical Context
Citation
Muchanga, Emílio Aurélio - Análise financeira com base nos rácios de rendibilidade [Em linha]: caso de uma instituição do ensino superior moçambicana. [S.l.]: [s.n.], 2018. 88 p.