Orçamento como ferramenta de gestão de recursos financeiros no terceiro setor: um estudo nas OSCIP do semiárido da Paraíba.

Abstract

The economic scenery is carried out by the first sector (State), the second sector (Marketing), and the Third Sector, was brought up by society as an organized way to provide necessities for the first sector that not completed yet. In the universe of the third sector we find a category of OCSPM (Organization of the Civil Society from Public Matters), ruied by Law 9.790/99, which means that it deals with the possibility of utilizing resources through an agreement among public partnerships. For that reason, this study has the aim to analyze that if you spend the budget as a tool in financial management, you will apply is to the (OCSPM) Organization of the Civil Society from Public Matters in the semi-arid region of Paraiba. In this way , using bibliographical research, descriptive and field study with an application of a questionary, which has a universal research on OCSPM, informed by Ministerio da Justiga; however, the questionary was filled in five(05), therefore OCSPM was represented by 56% of the population, in the semi-arid region of Paraiba. Starting with the Tabulated data of the study, we could be sure that the greater part from OCSPM (Organization of the Civil Society from Public Matters) has provided the budget only to anticipate the expenses of the projects which are raised in these areas. However, the negotiators in charge of the budget do not assume real management, therefore they only have tried to look ahead the financial support in those projects and whatever they wanted to do in the semi-arid region of Paraiba.