O uso de ferramentas de controle gerencial na gestão de entidades do terceiro setor: um estudo de caso na Associação Gira Solidariedade

Abstract

The world has been going through many transformations that make a considerable part of the population fuse unassisted by the Government. Thus, the Third Sector emerges to complement these gaps. This work was developed to analyze how it is carried out by the management control of a Third Sector entity installed in the city of Batalha - Alagoas. Therefore, it was agreed with the entity to know its daily life and to apply a script with all the components of its board of directors, as well as to analyze its documents to prove the reliability of the information passed on at the time of the interview. As the main results observed, we have the correct contents of the cash book, the main instrument of financial resources, and informality in the records of material and personnel controls.