Análise de investimento para amortização de dívida previdenciária de servidor público (estudo de caso)

Detalhes bibliográficos
Ano de defesa: 2024
Autor(a) principal: Ortega, Luana Aparecida lattes
Orientador(a): Santos, José Odálio dos lattes
Banca de defesa: Não Informado pela instituição
Tipo de documento: Dissertação
Tipo de acesso: Acesso aberto
Idioma: por
Instituição de defesa: Pontifícia Universidade Católica de São Paulo
Programa de Pós-Graduação: Programa de Pós-Graduação em Ciências Contábeis, Controladoria e Finanças
Departamento: Faculdade de Economia, Administração, Contábeis e Atuariais
País: Brasil
Palavras-chave em Português:
Palavras-chave em Inglês:
Área do conhecimento CNPq:
Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/41201
Resumo: Administering pension plans for public servants requires a great deal of commitment, responsibility, and proactivity, as it is considered one of the organizations that demand the most qualified professionals within the public service sector. The challenge of seeking alternatives to maintain the financial and actuarial balance of the system becomes increasingly emblematic because it is necessary to comply with strict corporate governance criteria, maintain ongoing education, and periodically submit to the measurement tools of its results. Proactivity is an essential requirement when it comes to executing unconventional projects, as demonstrated in this investment study, and applying them to the management of a property granted to the private sector after a regular bidding process, provided that they are willing to invest in the project and ensure its return through rental income until its complete amortization. Thus, the goal is to present the project's results using metrics such as Net Present Value, Internal Rate of Return, and Residual Value, considering their variables and their results before and after the systemic crisis caused by the COVID-19 pandemic