Generation and distribution of wealth in Blumenau non-profit social service

  • Loriberto Starosky Filho Centro Universitário de Brusque – UNIFEBE
  • Cristian Baú Dal Magro Faculdade Empresarial de Chapecó – UCEFF FACULDADES
  • Patrícia Siqueira Varela Universidade Federal de São Paulo – UNIFESP
  • Jorge Ribeiro Toledo Filho FURB - Universidade Regional de Blumenau
Keywords: Non-profit organizations, Statement of added value, Distribution of wealth

Abstract

Non-profit organizations exist all over the world and they have an important role to the economy. These are not aimed at profits and they appeared to develop initiatives of social aspects. The main goal of this research is to check how the wealth is generated and distributed by the non-profits that are enrolled in the Welfare Assistance Council in Blumenau city. This data was gotten through a qualitative, descriptive and documentary research based on analysis of published financial statements of a sample consisting of  nineteen non-profit Welfare Assistance Organizations. The results showed that: a) To maintain their activities most  institutions  rely on resources coming from social grants, partnerships and donations; b) The added value distributed represents more than fifty percent of the total proceeds in a large number  of institutions; c) in most organizations the biggest share of the wealth distribution was used to the workers payment; d) a low percentage of  the wealth is to lenders and government. As a general rule, most organizations presented a very low rate of retentions for themselves because they do not seek profits. Their goals are related to social services activities.

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Published
2013-08-23
How to Cite
Starosky Filho, L., Dal Magro, C. B., Varela, P. S., & Toledo Filho, J. R. (2013). Generation and distribution of wealth in Blumenau non-profit social service. Enfoque: Reflexão Contábil, 32(2), 53-65. https://doi.org/10.4025/enfoque.v32i2.16714
Section
Original Articles