Reconhecimento de receitas nos hospitais gerais da região de Sorocaba

• Ano de defesa: 2012
• Autor(a) principal: Silva, Wilson Xavier da
• Orientador(a): Marion, José Carlos
• 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 Estudos Pós-Graduados em Ciências Contábeis e Atuariais
• Departamento: Ciências Cont. Atuariais
• País: BR
• Palavras-chave em Português: Princípios de contabilidade; Regime de competência; Hospitais; Receitas
• Palavras-chave em Inglês: Principles of accounting; Accrual basis; Hospitals; Revenue
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://tede2.pucsp.br/handle/handle/1492

The financial statements provide the financial position of an entity and, when prepared, current uniform accounting methods and criteria should be followed and equity changes must be recorded according to the accrual schedule of accounting which requires that revenues, costs and expenses must always are simultaneously recorded in accounting when they are correlated. The reconciliation process of accounting standards, which began in Brazil in 2005 with the creation of the Accounting Pronouncements Committee - CPC, depends more on the counter s judging criteria and professional ability to interpret for accounting records. The revenue is recognized when it is probable that future economic benefits will flow to the entity and these benefits can be reliably measured, otherwise you should not promote the registration of such revenues. The main objective of this research was to determine how and at what time, qualified general hospitals, the Sorocaba regions recognize the revenue for services rendered but not yet billed, analyzing in this way, the observance of the accrual schedule. The survey consisted of 32 general hospitals in Sorocaba, with a sample accessibility that totaled 10 hospitals. This is a research approach with both qualitative and quantitative, descriptive of the type developed by a field survey using the questionnaire as an instrument of data collection, applied with the accounting profession. The results show that the hospitals surveyed negatively affect the competence regime in relation to revenue recognition, leading to the conclusion that its financial statements are affected by the failure of the accrual schedule and that there is no uniformity in the financial statements. A proposed accounting, accounting practices to meet, presented following the end of this dissertation