Um estudo sobre a controladoria em organizações do terceiro setor na região metropolitana de Campinas

Abstract

The objective is to study the knowledge and application of some instruments of control related to the management process (planning, execution and control) of the Non-Profit Organizations (NPOs). The data collection of the survey was conducted by a questionnaire applied to twenty OTSs of the Metropolitan Region of Campinas (MRC). It was observed thatin more than 75% of the surveyed the most used tools are NPOs financial accounting, planning, budgeting, internal controls and budget control. As to planning it was concluded that: 65% are used in strategic planning (SP). It was found that 60% preparing the budget, monitor its implementation and take corrective measures. It was observed that if NPOs use theinformation system for decision making, but the most used information comes from the financial accounting and in most of the studied NPOs the system is not fully computerized.The performance indicators are used by the NPOs, but these indicators are more related to the accomplishment of the mission. The study shows that there is a need to use more indicators involving, for example, the economic value of services provided. It was also seen that the main difficulties faced by organizations when implementing some of the instruments of control are the number of expert staff, financial resources, and lack of systems.