Contabilidade gerencial aplicada no terceiro setor: estudo de caso Igreja Batista do Grajaú em Juiz de Fora

Abstract

The present work has for objective to effect an analysis on application of the managemental accounting in an entity of average transport of the Third Sector. For this a study of case in a religious institution in Juiz De Fora was effected, state of Minas Gerais. To reach the objective, the concept of Accounting, Managemental Accounting is presented, Third Sector, religious institutions and its representation in Brazil. The Managemental accounting has as objective main assistant the managers of an organization with useful information for the decision taking. For this reports and tools of control of data are used. In the case study, a documentary analysisof the social statute and the financial reports disponibilizados by the entity was carried through. Although to be transparent with its financiais registers, the entity does not follow all the procedures indicated for the Managemental accounting. Reports had been suggested so that the entity can use and optimize its process of decision taking.