STRATEGIC PLANNING AND CONTROLLERSHIP: A MODEL TO MAKE THE CONTRIBUTION OF THE ORGANIZATION AREAS POTENT
Autor(a) principal: | |
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Data de Publicação: | 2009 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | ConTexto |
Texto Completo: | https://seer.ufrgs.br/index.php/ConTexto/article/view/11680 |
Resumo: | The management process, understood as an Operational Plan, Program, Execution, and Control, aims at changing the company from a recent situation to a desirable one. In this sense, the Controllership area has a fundamental participation, since it is responsible for the company economical management. Therefore, the Controllership department participates in the process to obtain the best plans in order to accomplish the mission, based on the resources set available to perform the events related to the activities of each area. The Strategic Planning is a management process and must be developed in steps, obtaining, thus, the best strategic guidelines set, able to make the best of the opportunities and strong points, as well as to make the impact of the debilities and the company’s environmental weak points less intense. As a result, considering each area, this process must be developed using an adequate methodology in order to make the manager’s abilities potent, there is, specialists in the activities they manage, as well as to make all the subjects involved, so that they can contribute to obtain the best guidelines set possible. This process product, the Strategic Plan, has to assure both the mission accomplishment and the company’s continuity, considering the present current turbulent environment. The controllership area must participate in the organizational structure as a line department with authority upon the result of the activity at the economical level. Therefore, it is directly responsible for managing the company’s economical result. Its participation in the Strategic Planning occurs by elaborating its own area plan and supporting the other department in order to obtain the best information on the economical environmental variables. |
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STRATEGIC PLANNING AND CONTROLLERSHIP: A MODEL TO MAKE THE CONTRIBUTION OF THE ORGANIZATION AREAS POTENTPLANEJAMENTO ESTRATÉGICO E CONTROLADORIA: UM MODELO PARA POTENCIALIZAR A CONTRIBUIÇÃO DAS ÁREAS DA ORGANIZAÇÃOStrategic plan. Control. Strategic plan’s model.Plano estratégico. Controle. Modelo de plano estratégico.The management process, understood as an Operational Plan, Program, Execution, and Control, aims at changing the company from a recent situation to a desirable one. In this sense, the Controllership area has a fundamental participation, since it is responsible for the company economical management. Therefore, the Controllership department participates in the process to obtain the best plans in order to accomplish the mission, based on the resources set available to perform the events related to the activities of each area. The Strategic Planning is a management process and must be developed in steps, obtaining, thus, the best strategic guidelines set, able to make the best of the opportunities and strong points, as well as to make the impact of the debilities and the company’s environmental weak points less intense. As a result, considering each area, this process must be developed using an adequate methodology in order to make the manager’s abilities potent, there is, specialists in the activities they manage, as well as to make all the subjects involved, so that they can contribute to obtain the best guidelines set possible. This process product, the Strategic Plan, has to assure both the mission accomplishment and the company’s continuity, considering the present current turbulent environment. The controllership area must participate in the organizational structure as a line department with authority upon the result of the activity at the economical level. Therefore, it is directly responsible for managing the company’s economical result. Its participation in the Strategic Planning occurs by elaborating its own area plan and supporting the other department in order to obtain the best information on the economical environmental variables.O processo de gestão, compreendido em Planejamento Estratégico, Planejamento Operacional, Programação, Execução e Controle tem como objetivo levar a empresa de uma situação atual a uma situação objetivada. Para tanto, a área de controladoria tem participação fundamental, pois é a responsável pela gestão econômica da empresa. Assim, a controladoria participa no processo de obtenção dos melhores planos para o cumprimento da missão, tendo em vista o conjunto de recursos disponíveis e disponibilizáveis para a realização dos eventos relativos às atividades de cada área. O Planejamento Estratégico é um processo de gestão e deve ser desenvolvido em fases de modo a garantir a obtenção do melhor conjunto de diretrizes estratégicas, capazes de aproveitar as oportunidades e pontos fortes, bem como arrefecer o impacto das debilidades e pontos fracos encontrados no ambiente da empresa. Para tanto, este processo deve ser desenvolvido em uma metodologia adequada de forma a garantir a potencialização das capacidades dos gestores de cada área, especialistas nas atividades que gerenciam, bem como possibilitar a participação de todos os envolvidos que possam contribuir para a obtenção do melhor conjunto de diretrizes possível. O produto deste processo, o Plano Estratégico, deve garantir o cumprimento da missão e a continuidade da empresa, considerando o ambiente turbulento em que se encontra. Identificando a área de controladoria na estrutura organizacional como órgão de linha, possui responsabilidade clara na gestão econômica da empresa e participa do Planejamento Estratégico como tal, elaborando seu planejamento tático e oferecendo apoio às demais áreas na obtenção das melhores informações sobre as variáveis ambientais de caráter econômico.UFRGS2009-10-20info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtigo Premiadoapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11680ConTexto - Contabilidade em Texto; v. 3 n. 5 (2003): 2º semestre 20032175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/11680/6861Crozatti, Jaimeinfo:eu-repo/semantics/openAccess2009-12-18T18:22:43Zoai:seer.ufrgs.br:article/11680Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2009-12-18T18:22:43ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false |
dc.title.none.fl_str_mv |
STRATEGIC PLANNING AND CONTROLLERSHIP: A MODEL TO MAKE THE CONTRIBUTION OF THE ORGANIZATION AREAS POTENT PLANEJAMENTO ESTRATÉGICO E CONTROLADORIA: UM MODELO PARA POTENCIALIZAR A CONTRIBUIÇÃO DAS ÁREAS DA ORGANIZAÇÃO |
title |
STRATEGIC PLANNING AND CONTROLLERSHIP: A MODEL TO MAKE THE CONTRIBUTION OF THE ORGANIZATION AREAS POTENT |
spellingShingle |
STRATEGIC PLANNING AND CONTROLLERSHIP: A MODEL TO MAKE THE CONTRIBUTION OF THE ORGANIZATION AREAS POTENT Crozatti, Jaime Strategic plan. Control. Strategic plan’s model. Plano estratégico. Controle. Modelo de plano estratégico. |
title_short |
STRATEGIC PLANNING AND CONTROLLERSHIP: A MODEL TO MAKE THE CONTRIBUTION OF THE ORGANIZATION AREAS POTENT |
title_full |
STRATEGIC PLANNING AND CONTROLLERSHIP: A MODEL TO MAKE THE CONTRIBUTION OF THE ORGANIZATION AREAS POTENT |
title_fullStr |
STRATEGIC PLANNING AND CONTROLLERSHIP: A MODEL TO MAKE THE CONTRIBUTION OF THE ORGANIZATION AREAS POTENT |
title_full_unstemmed |
STRATEGIC PLANNING AND CONTROLLERSHIP: A MODEL TO MAKE THE CONTRIBUTION OF THE ORGANIZATION AREAS POTENT |
title_sort |
STRATEGIC PLANNING AND CONTROLLERSHIP: A MODEL TO MAKE THE CONTRIBUTION OF THE ORGANIZATION AREAS POTENT |
author |
Crozatti, Jaime |
author_facet |
Crozatti, Jaime |
author_role |
author |
dc.contributor.author.fl_str_mv |
Crozatti, Jaime |
dc.subject.por.fl_str_mv |
Strategic plan. Control. Strategic plan’s model. Plano estratégico. Controle. Modelo de plano estratégico. |
topic |
Strategic plan. Control. Strategic plan’s model. Plano estratégico. Controle. Modelo de plano estratégico. |
description |
The management process, understood as an Operational Plan, Program, Execution, and Control, aims at changing the company from a recent situation to a desirable one. In this sense, the Controllership area has a fundamental participation, since it is responsible for the company economical management. Therefore, the Controllership department participates in the process to obtain the best plans in order to accomplish the mission, based on the resources set available to perform the events related to the activities of each area. The Strategic Planning is a management process and must be developed in steps, obtaining, thus, the best strategic guidelines set, able to make the best of the opportunities and strong points, as well as to make the impact of the debilities and the company’s environmental weak points less intense. As a result, considering each area, this process must be developed using an adequate methodology in order to make the manager’s abilities potent, there is, specialists in the activities they manage, as well as to make all the subjects involved, so that they can contribute to obtain the best guidelines set possible. This process product, the Strategic Plan, has to assure both the mission accomplishment and the company’s continuity, considering the present current turbulent environment. The controllership area must participate in the organizational structure as a line department with authority upon the result of the activity at the economical level. Therefore, it is directly responsible for managing the company’s economical result. Its participation in the Strategic Planning occurs by elaborating its own area plan and supporting the other department in order to obtain the best information on the economical environmental variables. |
publishDate |
2009 |
dc.date.none.fl_str_mv |
2009-10-20 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artigo Premiado |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/11680 |
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https://seer.ufrgs.br/index.php/ConTexto/article/view/11680 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://seer.ufrgs.br/index.php/ConTexto/article/view/11680/6861 |
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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. 3 n. 5 (2003): 2º semestre 2003 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 |
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