CONTABILIDADE GERENCIAL APLICADA ÀS ORGANIZAÇÕES DA SOCIEDADE CIVIL: ESTUDO DE CASO EM UMA INSTITUIÇÃO CULTURAL.

Management accounting applied to civil society organizations: case study in a cultural institution.

Abstract

The practice of management accounting in organizations has been increasingly explored, as it allows the analysis and verification of performance through techniques for extracting different data and thus providing more accurate economic and financial decisions. Since most studies carried out on this topic are applied to for-profit institutions, this research focuses on the third sector, that is, non-profit institutions. Aiming to outline which management accounting techniques tend to be more effective for a CSO in the cultural sector, the Associação Mantenedora da Orquestra Jovem de Indaiatuba (AMOJI) will be used as a case study. Through a bibliographical survey, based on other case studies, and a documentary analysis of the association used here, the aim is to answer which tools are more functional for institutions similar to the organization addressed in this work. The study identified the applicability of planning, budgeting, cost analysis, performance indicators, and financial control tools, aiming to improve sustainability and management efficiency in a cultural organization within the third sector. Furthermore, it highlighted the importance of adapting managerial practices to the specific context of civil society organizations (CSOs), contributing to the strengthening of management processes and enhancing transparency within the analyzed entity.