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The result of this work is the proposal of a management model of a philanthropic entity with the use of Balanced Scorecard (BSC) methodology supported by Fuzzy logic in cause/effect analyses. The study was accomplished through bibliographical revision, applied and of field research, identifying strategic purposes proposed by the strategic planning of APADA. After that , the model was structuralized considering the relations of cause and effect among the four perspectives of the BSC (learning and development, intern, customers and financier), being able to transform qualitative and quantitative indicators related to the internal environments (financial, human and processes) and external (community in general) of a philanthropic entity into a panel of visual management. This model will be able to supply information to decide processes, therefore it allows the visualization of the status of the pointers in relation to the goals normally defined in the strategical planning and of previous periods. Of this form, it is possible to evidence the management of the entity in the context of managerial accounting/strategic

Balanced Scorecard; Accounting; Management; Philanthropic; Fuzzy