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Avaliação da acurácia das demonstrações previsionais em entidades públicas reclassificadas - um estudo comparativo de hospitais portugueses
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| 1.32 MB | Adobe PDF |
Advisor(s)
Abstract(s)
O objetivo deste estudo é analisar o nível de acurácia das demonstrações financeiras previsionais de Entidades Públicas Reclassificadas (EPRs) do setor de saúde em Portugal. Considerando a relevância das projeções de dados para vários usuários visando garantir uma melhor distribuição de recursos públicos, informações financeiras reais e previstas de 15 hospitais foram analisadas no período de 2020 a 2023, com foco em diferentes categorias das demonstrações contabilísticas: o balanço patrimonial, a demonstração de resultados e a demonstração de fluxo de caixa. Posteriormente, as variações percentuais entre os valores previstos e reais foram calculadas para todas as categorias financeiras, sendo realizadas comparações entre entidades e ao longo do período analisado. De maneira geral, os resultados mostram que as metodologias de previsão empregadas nos hospitais públicos carecem de melhorias. Por exemplo, no passivo total, em média, verificou se que os hospitais estimaram mais responsabilidades financeiras do que efetivamente tinham, evidenciando uma tendência de maior cautela ao calcular suas responsabilidades financeiras. Em relação aos gastos com pessoal, em média verificou-se que os hospitais estimaram menos gastos do que efetivamente aconteceram, o que pode ser um indicativo de aumentos inesperados de contratações ou ajustes salariais. Finalmente, em relação aos fluxos de caixa, verifica-se que mesmo com a proximidade entre os valores reais e os previstos em alguns hospitais ocorreram variações especificas em outros. Estas considerações são fundamentais, uma vez que evidenciam a importância de implementar medidas financeiras mais severas e previsões mais acuradas para aprimorar a administração dos recursos públicos na área da saúde. Aprimorar a precisão das previsões financeiras possibilitará aos hospitais públicos planearem de forma mais eficiente, diminuindo as inconsistências entre o planeado e o realizado, e garantindo uma melhor utilização dos recursos, impactando positivamente na qualidade dos serviços de saúde oferecidos.
The aim of this study is to analyze the level of accuracy of the forecast financial statements of Reclassified Public Entities (EPRs) in the health sector in Portugal. Considering the relevance of data projections for various users to ensure a better distribution of public resources, actual and forecast financial information from 15 hospitals was analyzed for the period 2020 to 2023, focusing on different categories of accounting statements: the balance sheet, the income statement and the cash flow. Subsequently, the percentage variations between forecasted and actual values were calculated for all financial categories, and comparisons were made between entities and over the period analyzed. In general, the results show that the forecasting methodologies used in public hospitals require improvements. In terms of total liabilities, on average, it was found that hospitals estimated more financial responsibilities than they had. In relation to personnel expenses, it was found that hospitals estimated lower costs with salaries and social security contributions. Finally, in relation to cash flows, it appears that even with the proximity between actual values and those predicted in some hospitals, specific variations occurred in others. These considerations are essential, as they highlight the importance of implementing more diverse and refined financial measures to enhance the management of public resources in the healthcare sector. Improving the accuracy of financial projections will enable public hospitals to plan more efficiently, avoid inconsistencies between projected and actual figures, and ensure better resource utilization, ultimately having a positive impact on the quality of healthcare services provided.
The aim of this study is to analyze the level of accuracy of the forecast financial statements of Reclassified Public Entities (EPRs) in the health sector in Portugal. Considering the relevance of data projections for various users to ensure a better distribution of public resources, actual and forecast financial information from 15 hospitals was analyzed for the period 2020 to 2023, focusing on different categories of accounting statements: the balance sheet, the income statement and the cash flow. Subsequently, the percentage variations between forecasted and actual values were calculated for all financial categories, and comparisons were made between entities and over the period analyzed. In general, the results show that the forecasting methodologies used in public hospitals require improvements. In terms of total liabilities, on average, it was found that hospitals estimated more financial responsibilities than they had. In relation to personnel expenses, it was found that hospitals estimated lower costs with salaries and social security contributions. Finally, in relation to cash flows, it appears that even with the proximity between actual values and those predicted in some hospitals, specific variations occurred in others. These considerations are essential, as they highlight the importance of implementing more diverse and refined financial measures to enhance the management of public resources in the healthcare sector. Improving the accuracy of financial projections will enable public hospitals to plan more efficiently, avoid inconsistencies between projected and actual figures, and ensure better resource utilization, ultimately having a positive impact on the quality of healthcare services provided.
Description
Keywords
Demonstrações previsionais SNC-AP Administração pública