A importância da controladoria para o terceiro setor

Abstract

Organizations in whatever sector they are in search of in a rational and correct way to remain in the market in which they work, trying to reduce their costs and expenses, increasing their result, and therefore managers and scholars attach great importance and seek in the Controlling, maintaining where they are and even raising their field of action. The main objective of the paper is to highlight The Importance of Controlling for the Third Sector, demonstrating the concept of controllability, its functions performed, its users, its structure in an entity, the management of an NGO, the functions performed by its managers and How to evaluate this management. It was also observed the concepts and legal aspects of NGOs, the beginning of its history, the origin in Brazil. The methodology that was used in this research was the bibliographical research, which is a procedure in which subjects are consulted that have already been analyzed and published in websites, magazines, books, etc. Through the bibliographical research we can obtain a knowledge about the importance of the control in the institutions of third sector, accomplishing its functions, I understand its concept. Controlling can be seen in several ways, and may vary in degree, depending on the structure adopted by the entity, its principles, actions, and its understanding of controllability. This study shows that the controlling shareholder can contribute a lot to the good results of third sector organizations and their parties in general, since they seek to act to have a positive balance, always reducing costs and expenses.