Ferramentas de controle financeiro : um estudo da Instituição de Educação Infantil Ltda.

Abstract

This study aims to analyze if the institution Child Education Ltda. uses financial control tools. The relevance to address this issue was the perception of the academic regarding the lack of financial control tools in the institution through daily observation in the financial administrative routines in the institution. Thus, concepts and theories regarding control tools, their advantages and benefits and their importance for financial routines were presented. The methodology used was a case study and descriptive research. The data used for this study were information from the institution as general costs and a survey of the revenues collected in each class of students. To collect the information, a semi-structured interview was applied. Through the analysis of the data collected and articulated with the theory the main results obtained were the lack of financial control tools, lack of information regarding their costs and the absence of historical records of their financial activities, however the director shows interest in implement the financial controls tools suggested in this study.