The Portuguese management model of financial relation between the third sector and the welfare state, applied to educational environment

Abstract

This paper aims to contribute with some thoughts about financial management model that provides the "fair price" for the Social Answers, especially the infant school, on the Portuguese Third Sector. In order to make concrete the enacting principles of the "Cooperation Protocol" between the Welfare State, and the unlucrative Social Services Institutions, we suggest combine cost allocation tools, to build and develop a balanced structure. Thus, we propose an account costing system to compute and reimburse the average cost per user service, rendered by the Third Sector, applied to the educational environment, especially at the infant school. Effectively set down, this new portuguese financial model, after being tested at the Portuguese Misericords universe, should allow to find the "fair price" that improves the social development, and the educational system sustainability. By providing the definition of a structured and a balanced matrix of educational and social government financing, at each endowed school, assures the access to all schoolable children, to the schooling activities, thus creating an educated new generation. © 2011 Springer-Verlag.