MEDIDAS DE VALOR PARA EMPRESAS DO TERCEIRO SETOR UNIFEOB

Abstract

The third sector can be defined as a universe formed by several types of entities, whether associations, unions, foundations, voluntary organizations, among others, and all of them play an important role in the development of societies, a role that gains prominence in the social, political and economic sectors, mainly in underdeveloped Western countries (Anheier & Siebel, 1990). The objective of this work is to highlight the beneficial aspects in relation to companies in the third sector, based on auditing and accounting expertise. Third sector companies have the purpose of serving the general population. The organization chosen for the conducting this study, was the teaching institution UNIFEOB, which plays a role of great social notoriety, benefiting São João da Boa Vista and region. In view of the title: “Measures of value for Third Sector companies”, the work presents the purpose of carrying out an analysis of the data collected from an educational institution Octávio Bastos, checking how internal control is carried out, its cash flow, survey of best labor practices to comply with legislation and construction an accounting report about your payroll-related information. For development, the knowledge acquired in the four subjects taught throughout the first half of 2023, namely: 1- Evaluation of companies, which will guide the dissertations about the fair market value, that is, the one that represents, in a balanced way, the economic potential of a certain company. two- Accounting Audit, which will serve to measure the adequacy and reliability of records and of the financial statements, given that some of the financial statements are synthetic and do not always clarify the analytical composition of the heritage and its variations, balance sheet analysis allows you to decompose, compare and interpret financial statements. 3- People Management and Labor Routines, which will bring as a basis, the knowledge and survey of the entity's labor practices. And 4- Accounting Expertise and Arbitration, which aims to study the facts or objects of litigation or processes based on evaluations technical standards