Informação contábil gerencial como ferramenta de gestão nos condomínios

Abstract

The search for large centers, given the ease of work, causing population growth, gives rise to metropolises and, with them, in view of this and other factors, condominiums appear in a horizontal and vertical manner, whose administration is represented by the figure of the landlord, of the fiscal council, and not infrequently, with the hiring of outsourced companies. Thus, there is a need for the information provided to have reliability and transparency, being essential for the survival of the condominium. This study aims to analyze the rendering of accounts of the Residencial Parque condominium, from April 2019 to December 2020. To meet the objectives, the methodology applied is a descriptive research, with a qualitative-quantitative research approach, delineated for a study in the Residencial Parque condominium. At the end of the research, the results, and discussions evidence that the lack of control and supervision by the board and the fiscal council over the administration of the condominium, brought losses due to the increase in expenses, and referring to the uncollected default of R$41,579.34 that remained unpaid due measures to be taken by the condominium administrator.