Análise dos determinantes do endividamento da Liga Norte Riograndense Contra o Câncer entre os anos de 2007 a 2017
The Third Sector is made up of several non profit organizations, among which stand out the charitable hospitals, complex units that are included in the supplementary health system. Obliged by law to provide by the Sistema Único de Saúde – SUS the minimum percentage of 60% of their capacity, previous...
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| Formato: | bachelorThesis |
| Idioma: | pt_BR |
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Universidade Federal do Rio Grande do Norte
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| Endereço do item: | https://repositorio.ufrn.br/handle/123456789/41504 |
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| Resumo: | The Third Sector is made up of several non profit organizations, among which stand out the charitable hospitals, complex units that are included in the supplementary health system. Obliged by law to provide by the Sistema Único de Saúde – SUS the minimum percentage of 60% of their capacity, previous studies indicate that this type of hospital usually feature an inefficiency in the allocation of resources, or they are remunerated by SUS so outliers to their costs. Assuming that, this study sought to analyze the variables that are crucial for the indebtedness of the Liga Norte Riograndense Contra o Câncer, the largest philanthropic hospital of Rio Grande do Norte, in the period from 2007 to 2017. In order to reach the objectives a multiple linear regression using the ordinary least squares method was used, with indebtedness as the dependent variable, and as independent four capital structure and efficiency indices. As a result, it was found that the variable Degree of Dependence of Subsidies is the one that most explains the indebtedness of the institution studied, being the model set able to explain up to approximately 88.15% of the variations of the indebtedness. A socio-political and economic analysis was also carried out in order to better understand the inversion of the sources of funding, identified from the financial statements. This study is relevant for the use of a representative entity to analyze it in the perspective of indebtedness, exploring financial and social aspects, however it is limited to the institution studied, and it is not possible to make generalization inferences. |
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