A contabilidade como ferramenta de gestão patrimonial de condomínios de grande porte instalados em São Luís - MA

Abstract

This work had as objective to present the accounting and its tools as main alternative for the decision making on the part of the administrators of large condominiums of the city of São Luís-MA. Through a multiple cases study in condominiums, bibliographical research and field research, data were collected through questionnaires addressed to condominium owners, administrators and administrators of condominiums. Although condominium entities do not have the obligation to prepare and publish managerial reports, it is possible to identify that accounting principles and reports do not only confer transparent and organized accountability, but also constitute an important instrument for cost reduction and delinquency, control patrimonial, compliance with tax, social security and labor obligations and, above all, management allowance. During the analysis of the statements published monthly and research carried out in the condominial environment, it is detected that these have easy understanding, however they do not fully evidence the entity's financial and patrimonial situation, that is, they fail to explain some important accounts for the decision, which can lead to misinterpretations by its steakholders. The result shows that most of the managers of this type of entity have tried to correctly perform the accountability, to comply with the budget forecast, to control expenditures through quotations, and to contract audits periodically, however the reports generated and published are not sufficient to ensure adequate control and safe management. In order to solve the flaws identified in the statements, accounting reports will be presented that could be applied to the condominiums in order to allow an adequate financial control and decision making by the management of the condominium entity