Seleção e implantação de um sistema de gestão financeira para APAE de Serra Talhada

Abstract

The third sector needs constantly to draw up plans to raise funds and ensure its survival in theshort and long term. However, in most cases, the problem is not directly related to resourceconstraints, but the lack of financial management. It is possible to say that financial managementhas the function of interpreting or establishing objectives, according to available capital, toallocate resources necessary to meet those objectives. Among the organizations of the thirdsector, the Association of Parents and Friends of the Exceptional (APAE) stands out, which isa network for the promotion and defense of the rights of people with intellectual and multipledisabilities. Nowadays, there are several units spread throughout the national territory, oneof them located in the county of Serra Talhada. In this way, the present work aims to selectand implement a financial management system in the APAE of Serra Talhada. Its financialmanagement is done through the use of spreadsheets, and the management of the organizationunderstands that the tool in use is inadequate and has many limitations. The method was dividedin five steps, they are diagnosis; definition and validation of requirements; comparative analysisof systems; system selection and, finally, the deployment. Therefore, through interviews it waspossible to understand the APAE’s financial management process, as well as to execute themapping of this process. The interviews also allowed to carry out the requirements survey, whichserved as a north in the final selection phase, where follow-up systems of such requirementswere sought as a priority in the control of donations and donors, cash flow and reports foraccountability. During the selection process, several systems were analyzed (Ongfácil, HYB,Any3, Economato, Argus, KAD APAE, Conta Azul and GestãoClick), and Argus was the onethat pleased APAE managers because it met the requirements still allow the management of othermodules, such as health and education for example. Due to lack of time it was not possible tocomplete the implementation of the system and, consequently, it was not possible to carry out theevaluation. It is expected that the system can provide APAE managers better visibility of availableresources and resources needed to sustain their projects, as well as awareness of the limits of theorganization in terms of limits on project implementation. In addition, it is also expected thatthe system will facilitate APAE accountability and provide more transparency, informing thepopulation of the organization’s expenditures and investments, as a way of accounting for thereceipts and presentation of the needs for the continuity of social projects, which aim to includeand assist people with disabilities and who require special attention.