Principais aspectos da controladoria na gestão de fundações de direito privado

• Autor(a) principal: Santos, Everto Ferreira
• Data de Publicação: 2018
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/27916
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Contabilidade; Controladoria; Fundações; Gestão; Terceiro Setor; Accounting; Controllership; Foundations; Management; Third Sector

In general, the controlling area acts in the provision of information which is transformed into control instruments for management. It uses the accounting base and integrated systems useful in decision-making processes, in order to contribute and ensure, in managerial terms, the continuity of the operations of the organizations, also acting in non-profit institutions. The methodology of planning, execution and control in the Fundations of Private Law and others Third Sector’s institutions must be worked by the controlling company to be to the point of achieving the maintenance of the objective and the longevity of these institutions. It assumes a managerial and transparent responsibility role of management and resources application which mostly are originated from donations, so that it also meets the requirements of the revenue and the law. So this way, it keeps the nonprofit entities directed to the activities without detracting from the real objective that justify their existence