Processo de Implementação do Orçamento em uma Organização do Terceiro Setor.

Even if profit is not one of the purposes of the Third Sector, non-profit entities need to raise financial resources to maintain their activities and to meet their social goals. This study aimed to identify how the budget can be implemented in a Third Sector organization. It is classified as descriptive research with respect to its purpose; qualitative as regards the problem approach; and case study in relation to the procedures. Organização Líder was the institution analyzed and the data was collected by way of an analysis of its cash flow, a simple observation during visits to the institution and a questionnaire carried out with its directors. The applied budget form was rolling budget and the model used was the cash budget. The main results point to cash surplus at the end of the period under review. It was concluded that there were improvements in the organization financial sustainability with positive perceptions of its managers by the implementation of the selected budget form, being the rolling budget the appropriate tool for the entity. The contribution of this study is that the Third Sector has grown in representativeness in the country, but financial sustainability is considered a challenge to the management of its entities. [ABSTRACT FROM AUTHOR]