A Implantação do ERP conta-npo para gestão orçamentária e financeira a luz da lei 13.019/2014

• Ano de defesa: 2019
• Autor(a) principal: Santos, Fabricio Aquino dos
• Orientador(a): Vasconcelos, Ana Lúcia Fontes de Souza
• Banca de defesa: Formigoni, Henrique, Slavov, Tiago Nascimento Borges
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Presbiteriana Mackenzie
• Programa de Pós-Graduação: Controladoria e Finanças Empresariais
• Departamento: Centro de Ciências Sociais e Aplicadas (CCSA)
• País: Brasil
• Palavras-chave em Português: terceiro setor; ERP; prestação de contas; marco regulatório das organizações da sociedade civil
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://dspace.mackenzie.br/handle/10899/27911

Objective of the Work: This work aims to present the implementation of an Enterprise Resource Planning (ERP) management system that allows establishing procedures and internal controls in the budget execution process, contributing so that the non-profit Entities (ESFL), can meet their needs. accountability, ensuring that the information is generated with conformity, reliability and timeliness, in compliance with Chapter IV (Accountability), Section I - General Rules and Section II - Term, of Law No. 13.019 of 31 July 2014, known as the New Regulatory Framework for the Third Sector and the basis for ESFL to implement good governance practices. Design / Methodology / Approach: This study is classified as being exploratory and explanatory, with a qualitative approach based on the observation and survey of financial sector activities in the 1st semester of 2019, following the financial movement, as well as the budgetary execution of social projects, maintained through resources. (municipal and federal) and their own fundraising projects. The study is an interventionist action at The House of Children and Adolescents (CCAVA), which is a Non-Profit Entity (ESFL), in the city of Valinhos / SP, acting in three assistance projects, aimed at children and adolescents, they are: Projects Reception, Open Window, Welcoming Family and a fourth project called República, in the planning phase, which will serve young people over the age of 18. The data collection will be through weekly on-site monitoring, carrying out the survey and interacting with the Financial Director, the Coordinator and the assistants of the financial / administrative department. Practical implications: This study will implement a financial and budget management system (ERP), created specifically for the third sector, called Conta NPO © (Non Profit-Organization), to integrate budget execution with financial and accounting controls and improve the generation process accountability of the entity to the public sector and to society. Originality and Contributions. The implementation of the system allowed to automate the budgetary and financial execution processes and generating information through reports and spreadsheets for outsourced accounting, eliminating the need for parallel controls, which generate reworks and errors due to repetition of information entries in more than one type of information. control. It will also offer a view of results segregated by projects. In time it will be possible to provide information to build the institution's management processes, in line with the new demands generated by the MROSC. Results: Among the results achieved, we highlight that the monthly closings of budgetary and financial execution for, the sending of information to outsourced accounting, was reduced, from an average term of 3 months to 1 month. It has also been possible to measure and monitor the financial result within each month, segregated from each of the projects, and the rework process in the typing of all financial transactions has been eliminated, stopping feeding spreadsheets, for a unified launch in the financial processes, because as the budgetary execution is carried out in the system, it will automatically feed a report, exportable as a spreadsheet, in the form of a “Daily Book”, where the financial transaction presents the accounting accounts classified. The system also issues reports to ESFL's outsourced accounting, which streamlines the expense accounting process. The study sought to implement an ERP that was cost-effective to maintain and implement and that also specifically met the needs of a Third Sector Entity, to manage resources, financial and patrimonial resources of social projects.