FORMALISATION ACCOUNTING IN SOCIAL ASSISTANCE AUTHORITY: A CASE STUDY FROM THE PERSPECTIVE OF MANAGEMENT COSTS

Abstract

Actions of humanitarian hallmark make part of the nature of the human being. For the development of these actions there appears the figure of the third Sector, which understands the entities of social interest, taking the necessary help where the State does not manage to fulfill his paper. The entities without profitable ends of equal form with profitable ends need them to have a management control of his costs, in order to produce informations for the most different interested (gestores, community, etc.), culminating in the improvement of the accounts rendered of these entities. In this context they are to the philanthropic entities, which aim at the well-being of the community and which due to his relevance receive the recognition of the public power that grants to them some tax benefits like incentive. The principal incentive in the area of the philanthropy is the tax immunity for his operational activities, since, to enjoy this exemption, these entities need to maintain formal accountancy in accordance with the standards and accounting beginnings and the Tax National Code. For so much this study has since objective explores the accounting current situation with emphasis in the management of costs of a philanthropic, what entity it was explored through a case study of qualitative character, where the data were collected through interview with the gestor and documentary inquiry. It was ended what the entity if of study it has formal accountancy, however there does not do use of the methodology of management of his costs. Of possession of these informations it was proposed that the entity prepares a model of plan of counts for the accounting register and the management of his operational costs and not operational in the form segregated between 10 workshops (Pedagogic Service, Craftwork, Ceramic, Communication and Computer science, Horticulture, Cabinet-making, Musical, Woven, Adolescent Hard-working Project – Bank of Brazil and Bakery).