Controle gerencial em uma entidade eclesiástica: uma análise sobre a gestão de recursos de um templo religioso na cidade de Palmeira dos Índios – AL

Abstract

Due to the growth of religious entities in recent years and the important role that they play in their communities, the objective of this work is to investigate how management tools are applied, the recording of financial information and whether the tools influence decision making. As for the methodology, this work is characterized as an exploratory research in a religious temple located in the city of Palmeira dos Índios-AL, being a case study that involved interviews and documentary analysis in the period from April to October 2019. The results pointed out that the institution has as management tools only one financial report and two administrative reports that are discussed annually. In addition, they do not have a bank account and the accountant does not prepare the necessary financial statements, assisting only as a consultant in the provision of annual accounts. As suggested improvements for better performance in the management of the entity, it is suggested opening a bank account, using management software, more frequent meetings between the accountant and the board, the preparation of the financial statements and the use of budgetary tools.