A FINANCIAL MANAGEMENT ANALYSIS AND THE CHALLENGES OF DEFAULT IN A RESIDENTIAL COMPLEX IN SANTARÉM/PA

Abstract

This article aims to analyze the financial health of a residential complex with 27 units in Santarém/PA, comparing revenues with real expenses and the impacts of default. The methodology is a quantitative and descriptive case study, using financial records from 2023 to 2025. The results show a mismatch between planned budget and execution, highlighting that most resources are absorbed by fixed infrastructure costs (garbage collection and water pump energy), leaving little margin for preventive maintenance. To mitigate the deficit, a new fixed monthly revenue model of R$ 1,850.00 is proposed, incorporating a 10% safety margin to cover historical defaults and build a reserve fund. Finally, it recommends professionalizing management through technologies such as Google Sheets, ByDoor, and Noknox to increase transparency and resident trust.