Informações contábeis como ferramenta de auxílio no processo de gestão administrativo - financeiro em uma entidade do terceiro setor: o caso cemar.

Abstract

The increasingly rapid growth in organizations requires studies that can contribute significantly to the development and sustainability of the entities, so accounting is an instrument which aims at observing the economic-financial facts of the companies, the recording of information response assets that provide support to the actions of entities through the application of its principles, standards and procedures. This paper presents in which way accounting information as a tool to aid in the process of administrative and financial management can contribute to decision making. The study object is the Center for Integral Education Margarida Pereira da Silva (CEMAR) in the town of Pombal - PB. Therefore, the research was considered exploratory and descriptive, signed by bibliographic research and documentary that provided the subsidies needed for better understanding by the users and stakeholders on the subject, added by structured interview made with the president and treasurer of the entity. The results showed that in the organization, there is engagement in the cause, willingness to improve. Regarding the use of accounting for decision making the entity still finds it difficult to use the information for decision making, since the correct mechanisms for the best decision making were not presented.