THE IMPORTANCE OF THE BALANCE POINT IN A RELIGIOUS INSTITUTION IN MORRINHOS (GO)

• DOI: 10.22533/at.ed.216222304029

• Palavras-chave: Balance Point; Non-Profit Institution; Responsibility of Churches.

• Keywords: Balance Point; Non-Profit Institution; Responsibility of Churches.

• Abstract:

  Religious institutions play important roles within society and still manage to maintain themselves only with donations and partnerships, in addition to contributing to the reduction of social impacts with charities of a religious nature and on a voluntary basis. The general objective of the study is to study the importance of the point of balance of the Religious Institution in the city of Morrinhos in the State of Goiás, having as specific objectives: to raise the characteristics of a non-profit institution from the point of view of the Administration and to demonstrate the calculation of the financial break-even point of a non-profit institution. The survey took place between February 2021 and April 2021, and through a bibliography review of scientific articles and through financial data for the year 2020. The results were quantified by the break-even and contribution, containing income generated according to inputs and outputs. After analyzing the Parish's break-even point, it is concluded that even in the face of the pandemic scenario, it can meet its financial needs and still contributes to society in a social and spiritual way.

• Número de páginas: 14