Análise do desempenho econômico-financeiro das universidades comunitárias de Santa Catarina, por meio de índices-padrão

The present research had as main objective to measure the economic-financial performance of the community universities of Santa Catarina, through standard indexes, in the period from 2010 to 2017. For the accomplishment of the research, the accounting statements of the Community Teaching Institutions were considered Superior - ICES, adopting a quantitative approach. It is, therefore, a descriptive research, in which a multiple case study was adopted as a strategy. As for the period referring to the collected data, this research is considered as longitudinal; and as for data collection, it is considered a documentary research. As for literature, a bibliographic survey was made, for bibliometric research, on international bases, using ProKnow-C, and for national bases, this survey was made using the same selection criteria as international literature. As for the definition of the sample, it was structured from the entities linked to the ACAFE system, selecting those considered public foundations, resulting in 13 universities, for presenting the same accounting characteristic, making it possible to compare the accounting statements. The data for the composition of the research were collected in the financial statements of each institution, considering all the statements of the 13 selected universities. As for the treatment of the data, these were initially tabulated in Excel spreadsheets, and then the calculations of the indicators were carried out and evaluated according to the company valuation methodology, defined by Matarazzo (2017). The results showed that these institutions operate with an average of 45.90% of third-party capital, 112.24% of fixed assets, and 87.62% of fixed assets of non-current resources. They also pointed out that liquidity indicators have been operating with an indicator above 1.00, and profitability indicators have been operating with positive profitability, although entities with negative profitability have been observed. The study also pointed out that ICES have been operating with satisfactory indicators, even though there are entities with unsatisfactory indicators. As a conclusion, it appears that the scenario of the ICES in Santa Catarina deserves attention from the managers, considering that the liquidity ratios, even presenting above 1.00, are very close to 1.00. The indicators pointed out that there is a downward trend on the part of the capital indicators; increase by the liquidity and profitability indicators, and that only the asset turnover indicator showed a downward trend.