THE CONTROLLING SECTOR’S ROLE IN THE ORGANIZATIONAL MANAGEMENT PROCESS

• Autor(a) principal: Bianchi, Márcia
• Data de Publicação: 2009
• Outros Autores: Backes, Rosemary Gelatti, Giongo, Juliano
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://www.seer.ufrgs.br/index.php/ConTexto/article/view/11230
• topic: Controlling sector. Management process. Planning.; Controladoria. Processo de gestão. Planejamento.

The process of the organizational management, understood in strategic planning, operational planning, execution and control, is the springboard which provides the decision-taking on relevant issues in order to get the organizational efficiency. So that, the controlling field has an essential participation in this process, because it acts in a systemic way in the organization through the interaction among all company areas, to provide its managers with useful information to achieve the expected result. The strategic and operational planning is a process in which the effects of environment variables on the organization are taking into consideration, taking a look at the expectations and the approval of the business owner, become into clear goals of results, on efficiency patterns which dictate the expected company management behavior, subsidizing the managers assess system, defining the parameters for their rewards or punishments. The planning execution, level in which the process of the actions implementation and the appearance of the performed transactions are done, makes the organization achieve its goals or restructure them, if restrictive environmental factors non-predicted before are observed, this level, of planning execution control. It’s why this study emphasizes the participation of the controlling sector in the organizations management process.