Gestão financeira: um estudo de caso sobre a sustentabilidade financeira da Associação Folclórica Boi-Bumbá Garantido

Abstract

This monograph analyzes the financial management challenges faced by the Associação Folclórica Boi-Bumbá Garantido (AFBBG), located in Parintins, during the 2024 fiscal year. The study adopts a qualitative and descriptive approach, using a case study methodology based on semi-structured interviews, document analysis, and direct observation. It explores strategies for fundraising, budget execution, internal control mechanisms, and the effects of financial constraints on the association’s artistic and cultural activities. Despite securing a record budget—over R$ 20 million—the AFBBG operated under significant administrative pressure due to accumulated debts, court-imposed account freezes, and institutional fragilities inherited from previous administrations. Findings point to important advances in financial oversight and transparency, although structural barriers remain, particularly the lack of a centralized debt restructuring plan and the dependency on seasonal revenues. The research proposes seven strategic pillars for achieving financial sustainability, combining administrative professionalization, institutional reorganization, and stronger community engagement. The study concludes that the long-term viability of Boi Garantido depends on carefully balancing cultural tradition with technical management, to avoid undermining its social and symbolic role in the Amazon region.