Revista de Gestão, Finanças e Contabilidade

18-34

Authors: Inacilma Rita Silva Andrade, Maria de Fátima Araújo Frazão

The Strategical Planning is a managemental boarding that contemplates rational and subjective aspects of an organization and has been used with sufficient frequency in the present time in the enterprise sector. For the organizations that act in the Third Sector it is one practical one that it allows to carry through an analysis of the organization, to project the future scenes, to present an ample vision of the external environment, to define its strategical position, to plan the growth and the organizational sustainability. To give it has supported to the actions of the Strategical Planning, Balanced Scorecard (BSC) it is presented as a methodology that assists the strategical management of the organizations by means of balanced pointers of performance related the four perspectives - financial, customer, processes and learning/innovation. This article analyzes the application of the strategical planning and of BSC as basic tools for the management of institutions of the third sector, in particular Associação Obras Sociais Irmã Dulce (OSID), in the examination of the conceptual dimension and technique and the establishment of organizations lines of direction come back toward the confrontation of the challenges and the complexity of the external and internal environment, well as of the demands for social services. The Strategical Planning and BSC they are conducting of the process of organizational change, applicable the organizations of the third sector for the capacity to establish strategies, ways and indicative to be implanted and covered in search of the competitiveness and perpetuity.

48-57

Authors: Kátia Silene Lopes de Souza Albuquerque, Joséilton Silveira da Rocha

O foco dessa pesquisa consiste em identificar, através do estudo de caso, como o processo de Análise de Mercado - uma ferramenta de escolha de canal de marketing, pode ser um instrumento estratégico também adequado para o êxito no desenvolvimento profissional de instituições do terceiro setor, particularmente àquelas voltadas à área educacional, tratadas especialmente neste artigo. Partindo de uma minuciosa pesquisa de mercado em quatro cidades onde atua a Sagrado: Rede de educação, relacionando os temas Marketing, Sustentabilidade e técnicas de Análise de Mercado, e concluindo com o método da Pontuação Ponderada como facilitador da visualização e tomada de decisão, vislumbra-se que as conclusões alcançadas possam auxiliar no planejamento não só da organização apresentada, encontrando soluções que visem a superação dos obstáculos e dificuldades encontradas, mas que seja um impulso a todas as quais se revelam semelhantes à apontada. Parte-se da realidade de que entre os principais obstáculos ao desenvolvimento destas instituições, destacam-se: a carga histórica ligada à pura filantropia, a gerência por intuição, o desconhecimento de técnicas administrativas e a sobrecarga de trabalhos exercida pelos dirigentes, focados mais em atividades fins, do dia-a-dia da empresa. Estes, entre outros fatores, acabam por ocasionar uma elevada taxa de falência entre estas organizações.

72 - 85

Authors: Altino Nascimento Ferreira Júnior, Thiago Bruno de Jesus Silva, Raimundo Nonato Lima Filho

The Accounting Management has been a very important tool to aid in continuity and business expansion, as the support provided for it in today's marketing issues, as well as the quest for influence in constant evolution and expansion of business, linked to the support of the Cost Accounting. However, the micro enterprise that influence still appears to be limited in view of their organizational reality, which reduces the growth capacity for not taking into account aspects of management and costs, or even not get the proper follow up for this purpose. In this context, this paper has the aim to elucidate the fact that there is significant contribution of management accounting in the management of companies that operate in the red ceramic sector in the inner city of Bahia. He adopted the research exploratory-descriptive with procedures on secondary sources and of a field research. Through the case study conducted for firms in this sector, it was found that despite the importance of accounting management support and business continuity through the contribution in various activities, lack the managerial support is noticeable, as well as its applicability by the business, not to mention that the pricing of the products was nonexistent. It is concluded that the use of tools of Management Accounting can provided the development and continuity of the organizations surveyed.