A APLICAÇÃO DA CONTABILIDADE NA GESTÃO DE CONDOMÍNIOS EDILÍCIOS E SUA RELAÇÃO COM OS CONFLITOS INTERNOS E EXTERNOS

Abstract

The demographic advance and the search for quality of life and security result in a concentration of housing in urban centers, in the form of building condominiums. Coexistence in these spaces leads to various conflicts, for various reasons, which can be summed up in one: misinformation. This population demands detailed information on the management of collective assets. This work aims to demonstrate that accounting, being the science that studies asset mutations, is an effective management tool in the administration of these enterprises. The study was carried out through bibliographic research, based on the descriptive method, to obtain qualitative evidence about the application of accounting in building condominiums and its relevance with internal and external conflicts. The results, it was found that accounting is relevant in the management of these enterprises, but it is necessary to have a standard that makes it mandatory for building condominiums to record their activities in line with accounting principles.