Relato de caso: reestruturação administrativa de uma associação de moradores em Maceió-AL no período de 2016 a 2022

Abstract

This work aims to identify the elements that highlight the advantages resulting from the new administrative approaches implemented in the Residents' Association from 2016 to 2022. Data collection involved obtaining the financial documents of the Residents' Association for the past six years, including annual and monthly financial statements, as well as managerial reports. The selection of these documents was guided by their importance in providing a comprehensive understanding of the financial and administrative situation of the association. During the analysis of the financial statements, horizontal and trend analysis techniques were employed to identify patterns over the analyzed period. The research was grounded in the analysis of specialized literature in the administrative management of third-sector entities, with an emphasis on financial statements and concepts associated with accountability and the preparation of activity reports. The results of this work demonstrate that, through the implementation of administrative measures and the establishment of accounting control, it is possible to bring about transformations in the Association, contributing significantly to the improvement of the quality of life of its members.