THE CONTROLLING SECTOR’S ROLE IN THE ORGANIZATIONAL MANAGEMENT PROCESS

Detalhes bibliográficos
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://seer.ufrgs.br/index.php/ConTexto/article/view/11230
Resumo: 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.
id UFRGS-23_450f139aa1e6ba9940ebc3f92ba55b4d
oai_identifier_str oai:seer.ufrgs.br:article/11230
network_acronym_str UFRGS-23
network_name_str ConTexto
repository_id_str
spelling THE CONTROLLING SECTOR’S ROLE IN THE ORGANIZATIONAL MANAGEMENT PROCESSA PARTICIPAÇÃO DA CONTROLADORIA NO PROCESSO DE GESTÃO ORGANIZACIONALControlling 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.O processo de gestão das organizações, compreendido em planejamento estratégico, planejamento operacional, execução e controle, é a plataforma que proporciona a tomada de decisões relevantes para busca da eficácia organizacional. Para tanto, a área de controladoria tem participação fundamental nesse processo, pois atua de forma sistêmica na organização através da interação com todas as áreas da empresa, no sentido de prover os seus gestores com informações necessárias para o alcance de um resultado otimizado. O planejamento, estratégico e operacional, é um processo no qual se consideram os efeitos das variáveis ambientais sobre a organização, contemplando as expectativas e a anuência do dono do negócio, traduzidas em metas claras de resultados, em padrões de eficácia que ditam o comportamento esperado da gestão da empresa, subsidiando os sistemas de avaliação de gestores, definindo os parâmetros para suas recompensas ou punição. A execução do planejamento, etapa em que se concretizam o processo de implementação das ações e o surgimento das transações realizadas, leva a organização a alcançar seus objetivos ou a redimensioná-los, caso se observem fatores ambientais restritivos não previstos anteriormente, fase esta, do controle da execução do planejamento. Nesse sentido, neste artigo buscou-se evidenciar a participação da controladoria no processo de gestão das organizações.UFRGS2009-11-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11230ConTexto - Contabilidade em Texto; v. 6 n. 10 (2006): 2º semestre 20062175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11230/6633Bianchi, MárciaBackes, Rosemary GelattiGiongo, Julianoinfo:eu-repo/semantics/openAccess2009-11-04T17:32:14Zoai:seer.ufrgs.br:article/11230Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2009-11-04T17:32:14ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv THE CONTROLLING SECTOR’S ROLE IN THE ORGANIZATIONAL MANAGEMENT PROCESS
A PARTICIPAÇÃO DA CONTROLADORIA NO PROCESSO DE GESTÃO ORGANIZACIONAL
title THE CONTROLLING SECTOR’S ROLE IN THE ORGANIZATIONAL MANAGEMENT PROCESS
spellingShingle THE CONTROLLING SECTOR’S ROLE IN THE ORGANIZATIONAL MANAGEMENT PROCESS
Bianchi, Márcia
Controlling sector. Management process. Planning.
Controladoria. Processo de gestão. Planejamento.
title_short THE CONTROLLING SECTOR’S ROLE IN THE ORGANIZATIONAL MANAGEMENT PROCESS
title_full THE CONTROLLING SECTOR’S ROLE IN THE ORGANIZATIONAL MANAGEMENT PROCESS
title_fullStr THE CONTROLLING SECTOR’S ROLE IN THE ORGANIZATIONAL MANAGEMENT PROCESS
title_full_unstemmed THE CONTROLLING SECTOR’S ROLE IN THE ORGANIZATIONAL MANAGEMENT PROCESS
title_sort THE CONTROLLING SECTOR’S ROLE IN THE ORGANIZATIONAL MANAGEMENT PROCESS
author Bianchi, Márcia
author_facet Bianchi, Márcia
Backes, Rosemary Gelatti
Giongo, Juliano
author_role author
author2 Backes, Rosemary Gelatti
Giongo, Juliano
author2_role author
author
dc.contributor.author.fl_str_mv Bianchi, Márcia
Backes, Rosemary Gelatti
Giongo, Juliano
dc.subject.por.fl_str_mv Controlling sector. Management process. Planning.
Controladoria. Processo de gestão. Planejamento.
topic Controlling sector. Management process. Planning.
Controladoria. Processo de gestão. Planejamento.
description 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.
publishDate 2009
dc.date.none.fl_str_mv 2009-11-04
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/11230
url https://seer.ufrgs.br/index.php/ConTexto/article/view/11230
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/11230/6633
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 6 n. 10 (2006): 2º semestre 2006
2175-8751
1676-6016
reponame:ConTexto
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
instacron:UFRGS
instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
instacron_str UFRGS
institution UFRGS
reponame_str ConTexto
collection ConTexto
repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv fernanda.momo@ufrgs.br||contexto@ufrgs.br
_version_ 1799766348754059264