Avaliação de desempenho econômico das entidades assistenciais : um estudo do valor agregado às suas ações

Abstract

The present work had as focus the evaluation of economical-financial performance of the entities belonging to the denominated Non Profit Sector, more specifically of the entities of social welfare and the need of having believable information based on an accounting system structured to sustain this evaluation, where factor as the voluntary work and the gratuitous social benefit should be treated as integral elements of the accounting bookkeeping as source of information for the administration of the entities. This dissertation is based on a study of case of an entity of social welfare, headquartered in the area of Great São Paulo. With base in the relative operational information to the exercises of 2004 and 2005, was measured and it was studied the economical-financial influence of the mentioned factors, in the operational structure of the entity and the need of a reliable control of the same ones in order to evidence the value transferred to the society, value this that doesn't suffer control and, so a little, disclorure, in the demonstrative ones accounting-financial. The studied problem treated of the need of a more effective control, for administration ends, of factors no documented in the way as foresees the Brazilian legislation, in order to evidence the effectiveness of the activities of an entity of social welfare. The obtained results indicate that the vision economical, financial and managerial of these entities would become more evident and interesting as social result to the investors and holders of resources destined to the welfare, what will take the a perfected revision of the control and disclosure of these factors with the creation of techniques of specific evaluation for this sector.