Análise da gestão financeira de uma associação de selecionadores de materiais recicláveis

Abstract

The current paper has intended to analyze the financial conduct of ASMAR, which is an association of people that select recyclable materials in Santa Maria – RS, identifying difficulties confronted by partners in the internal proceeding in association. Thus, it was necessary to study all the processes accomplished by establishment in regard with its financial conduct. For this purpose, interviews were realized with members of association that it has allowed to find points that require improvement. From this, orientations were transmitted to members about attitudes that they shall take over to they can control better their activities through an efficient deposit and spend register and put into practice a revenues and expenses budget that it will enable the association know what it is profit according to activities accomplished and how they can conduct to reduce spending when they were unnecessary. Besides, a cash flow (budgeted and realized) was suggested as a direct control way of financial movement. Herewith are going to be possible to transform the association more efficient, improving its financial conduct.