Efetividade do terceiro setor durante a pandemia: um estudo de caso da Associação Caicoense de Proteção aos Animais e Meio Ambiente- ACAPAM

Abstract

This work seeks to analyze the financial impact of the covid-19 pandemic on the Caicoense animal protection association - ACAPAM. For this reason, it was used as a fundamental question: What is the real impact generated by the Covid-19 pandemic on ACAPAM? In order to respond to this problem, the following general objective was determined: Identify and analyze the financial impact on ACAPAM due to the pandemic. It was also observed that it was important to establish the following specific objectives: Conceptualize third sector companies; identify whether financial income was harmed during the pandemic periods and also after; analyze, in general, whether the indexes reliably demonstrate the company's financial results. As a methodology for data collection, quantitative, descriptive and exploratory research was used, considering that the data contained in the accounting reports was analyzed, in addition to applying liquidity index formulas to analyze the company and complete this research. At the end of this, it was possible to conclude that the pandemic did not cause a major financial impact on the company during its occurrence, but rather after its end.