Made available in DSpace on 2015-12-03T18:35:07Z (GMT). No. of bitstreams: 1 Carlos_Alberto_Martins.pdf: 714359 bytes, checksum: 08b7973c087f581efc234d5addb20ef3 (MD5) Previous issue date: 2008-08-28 / The present work had as focus the evaluation of economical-financial performance of the entities belonging to the denominated Non Profit Sector, more specifically of the entities of social welfare and the need of having believable information based on an accounting system structured to sustain this evaluation, where factor as the voluntary work and the gratuitous social benefit should be treated as integral elements of the accounting bookkeeping as source of information for the administration of the entities. This dissertation is based on a study of case of an entity of social welfare, headquartered in the area of Great S??o Paulo. With base in the relative operational information to the exercises of 2004 and 2005, was measured and it was studied the economical-financial influence of the mentioned factors, in the operational structure of the entity and the need of a reliable control of the same ones in order to evidence the value transferred to the society, value this that doesn't suffer control and, so a little, disclorure, in the demonstrative ones accounting-financial. The studied problem treated of the need of a more effective control, for administration ends, of factors no documented in the way as foresees the Brazilian legislation, in order to evidence the effectiveness of the activities of an entity of social welfare. The obtained results indicate that the vision economical, financial and managerial of these entities would become more evident and interesting as social result to the investors and holders of resources destined to the welfare, what will take the a perfected revision of the control and disclosure of these factors with the creation of techniques of specific evaluation for this sector. / O presente trabalho teve como foco a avalia????o de desempenho econ??mico-financeiro das entidades pertencentes ao denominado Terceiro Setor, mais especificamente das entidades de assist??ncia social e a necessidade de se ter informa????es cr??veis baseadas em um sistema de contabiliza????o estruturado para sustentar esta avalia????o, onde fatores como o trabalho volunt??rio e as a????es gratuitas devem ser tratados como elementos integrantes da escritura????o cont??bil e como fonte de informa????es para a gest??o das entidades. Esta disserta????o est?? baseada em um estudo de caso de uma entidade de assist??ncia social, sediada na regi??o da Grande S??o Paulo. Com base nas informa????es operacionais relativas aos exerc??cios de 2004 e 2005, mensurou-se e estudou-se a influ??ncia econ??mico-financeira dos fatores citados, na estrutura operacional da entidade e a necessidade de um controle confi??vel dos mesmos a fim de evidenciar o valor transferido ?? sociedade, valor este que n??o sofre controle e, t??o pouco, evidencia????o nos demonstrativos cont??bil-financeiros. O problema estudado tratou da necessidade de um controle mais eficaz, para fins de gest??o, de fatores n??o documentados da maneira como prev?? a legisla????o brasileira, a fim de evidenciar a efic??cia das atividades de uma entidade de assist??ncia social. Os resultados obtidos indicam que a vis??o econ??mica, financeira e gerencial destas entidades tornar-se-iam mais claras e interessantes como resultado social aos investidores e detentores de recursos destinados ?? assist??ncia, o que levaria a uma revis??o mais acurada do controle e evidencia????o destes fatores com a cria????o de t??cnicas de avalia????o espec??fica para este setor.