A importância da controladoria no processo decisório da pequena empresa

Detalhes bibliográficos
Autor(a) principal: Lorenzett, Daniel Benitti
Data de Publicação: 2013
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Manancial - Repositório Digital da UFSM
dARK ID: ark:/26339/0013000002174
Texto Completo: http://repositorio.ufsm.br/handle/1/8271
Resumo: The Comptroller is a management tool that helps and assists the entrepreneur in achieving organizational success, providing subsidies for the planning and control of business operations. In this context, the present study aimed to verify the presence of the Comptroller in the through academic and professional performing a survey of articles published in national journals in the past six years on the topic Controllership. Verified, too, with two groups of small businesses, how they use the information generated from the Comptroller in decision making. For the development of research was carried out a systematic analysis of the Comptroller theme through the portal of CAPES journals and a research survey, with two groups of companies served by SEBRAE / PR that occurred through the application of a questionnaire with open and closed. The results showed that the vast majority of articles published in Brazil about controllership are systematic review articles or bibliometric and that most of the companies studied do not have a department comptrollership installed and do not use the information available as aid in decision making. As a way to help companies studied in the understanding and implementation of a system for controllership was developed a simplified conceptual model and established a roadmap for its implementation. To reduce maintenance costs of the department controllership, the model developed works basically the integration of existing information in the organization for formulation of management decisions, a process that should be guided by a professional external to the organization, the personal controller, that should visit the company periodically, issue reports, analyze your financial situation and guide the decision making process.
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spelling A importância da controladoria no processo decisório da pequena empresaThe importance of controllership in the decision making process of small businessControladoriaTomada de decisãoGestão empresarialControllershipDecision makingBusiness managementCNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAOThe Comptroller is a management tool that helps and assists the entrepreneur in achieving organizational success, providing subsidies for the planning and control of business operations. In this context, the present study aimed to verify the presence of the Comptroller in the through academic and professional performing a survey of articles published in national journals in the past six years on the topic Controllership. Verified, too, with two groups of small businesses, how they use the information generated from the Comptroller in decision making. For the development of research was carried out a systematic analysis of the Comptroller theme through the portal of CAPES journals and a research survey, with two groups of companies served by SEBRAE / PR that occurred through the application of a questionnaire with open and closed. The results showed that the vast majority of articles published in Brazil about controllership are systematic review articles or bibliometric and that most of the companies studied do not have a department comptrollership installed and do not use the information available as aid in decision making. As a way to help companies studied in the understanding and implementation of a system for controllership was developed a simplified conceptual model and established a roadmap for its implementation. To reduce maintenance costs of the department controllership, the model developed works basically the integration of existing information in the organization for formulation of management decisions, a process that should be guided by a professional external to the organization, the personal controller, that should visit the company periodically, issue reports, analyze your financial situation and guide the decision making process.Coordenação de Aperfeiçoamento de Pessoal de Nível SuperiorA Controladoria é uma ferramenta gerencial que contribui e auxilia o empreendedor na obtenção do sucesso organizacional, fornecendo subsídio para o planejamento e controle das operações empresariais. Nesse contexto, o presente trabalho objetivou verificar a presença da Controladoria no meio acadêmico e profissional, realizando um levantamento dos artigos publicados em periódicos nacionais nos últimos 6 anos sobre o tema Controladoria. Verificou-se, também, junto a dois grupos de pequenas empresas, como elas utilizam as informações geradas a partir da Controladoria no processo decisório. Para o desenvolvimento da pesquisa realizou-se uma análise sistemática do tema Controladoria por meio do portal de periódicos CAPES e uma pesquisa de levantamento, com dois grupos de empresas atendidas pelo SEBRAE/PR, por meio da aplicação de um questionário com perguntas abertas e fechadas. Os resultados mostraram que a grande maioria dos artigos publicados no Brasil sobre Controladoria são artigos de revisão sistemática ou bibliométricos e que a maioria das empresas estudadas não possui um departamento de Controladoria instalado e não utilizam as informações disponíveis como subsídio no processo decisório. Como forma de auxiliar as empresas estudadas no entendimento e na implantação de um sistema de Controladoria foi desenvolvido um modelo conceitual simplificado e estabelecido um roteiro para sua implantação. Para reduzir os custos com manutenção do departamento de Controladoria o modelo trabalha basicamente a integração das informações existentes na organização para formulação das decisões gerenciais, processo este, que deve ser orientado por um profissional externo à organização, o personal controller, que deve visitar a empresa periodicamente para emitir relatórios, analisar sua situação econômicofinanceira e orientar o processo decisório.Universidade Federal de Santa MariaBREngenharia de ProduçãoUFSMPrograma de Pós-Graduação em Engenharia de ProduçãoGodoy, Leoni Pentiadohttp://lattes.cnpq.br/7499692835204617Carneiro, Eric Brandãohttp://lattes.cnpq.br/2876372207029481Gomes, Clandia Maffinihttp://lattes.cnpq.br/2010827580929023Evangelista, Mário Luiz Santoshttp://lattes.cnpq.br/1880377231722847Lorenzett, Daniel Benitti2013-11-122013-11-122013-02-22info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfapplication/pdfLORENZETT, Daniel Benitti. THE IMPORTANCE OF CONTROLLERSHIP IN THE DECISION MAKING PROCESS OF SMALL BUSINESS. 2013. 85 f. Dissertação (Mestrado em Engenharia de Produção) - Universidade Federal de Santa Maria, Santa Maria, 2013.http://repositorio.ufsm.br/handle/1/8271ark:/26339/0013000002174porinfo:eu-repo/semantics/openAccessreponame:Manancial - Repositório Digital da UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSM2021-10-22T13:48:18Zoai:repositorio.ufsm.br:1/8271Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufsm.br/ONGhttps://repositorio.ufsm.br/oai/requestatendimento.sib@ufsm.br||tedebc@gmail.comopendoar:2024-07-29T10:19:26.030923Manancial - Repositório Digital da UFSM - Universidade Federal de Santa Maria (UFSM)false
dc.title.none.fl_str_mv A importância da controladoria no processo decisório da pequena empresa
The importance of controllership in the decision making process of small business
title A importância da controladoria no processo decisório da pequena empresa
spellingShingle A importância da controladoria no processo decisório da pequena empresa
Lorenzett, Daniel Benitti
Controladoria
Tomada de decisão
Gestão empresarial
Controllership
Decision making
Business management
CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO
title_short A importância da controladoria no processo decisório da pequena empresa
title_full A importância da controladoria no processo decisório da pequena empresa
title_fullStr A importância da controladoria no processo decisório da pequena empresa
title_full_unstemmed A importância da controladoria no processo decisório da pequena empresa
title_sort A importância da controladoria no processo decisório da pequena empresa
author Lorenzett, Daniel Benitti
author_facet Lorenzett, Daniel Benitti
author_role author
dc.contributor.none.fl_str_mv Godoy, Leoni Pentiado
http://lattes.cnpq.br/7499692835204617
Carneiro, Eric Brandão
http://lattes.cnpq.br/2876372207029481
Gomes, Clandia Maffini
http://lattes.cnpq.br/2010827580929023
Evangelista, Mário Luiz Santos
http://lattes.cnpq.br/1880377231722847
dc.contributor.author.fl_str_mv Lorenzett, Daniel Benitti
dc.subject.por.fl_str_mv Controladoria
Tomada de decisão
Gestão empresarial
Controllership
Decision making
Business management
CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO
topic Controladoria
Tomada de decisão
Gestão empresarial
Controllership
Decision making
Business management
CNPQ::ENGENHARIAS::ENGENHARIA DE PRODUCAO
description The Comptroller is a management tool that helps and assists the entrepreneur in achieving organizational success, providing subsidies for the planning and control of business operations. In this context, the present study aimed to verify the presence of the Comptroller in the through academic and professional performing a survey of articles published in national journals in the past six years on the topic Controllership. Verified, too, with two groups of small businesses, how they use the information generated from the Comptroller in decision making. For the development of research was carried out a systematic analysis of the Comptroller theme through the portal of CAPES journals and a research survey, with two groups of companies served by SEBRAE / PR that occurred through the application of a questionnaire with open and closed. The results showed that the vast majority of articles published in Brazil about controllership are systematic review articles or bibliometric and that most of the companies studied do not have a department comptrollership installed and do not use the information available as aid in decision making. As a way to help companies studied in the understanding and implementation of a system for controllership was developed a simplified conceptual model and established a roadmap for its implementation. To reduce maintenance costs of the department controllership, the model developed works basically the integration of existing information in the organization for formulation of management decisions, a process that should be guided by a professional external to the organization, the personal controller, that should visit the company periodically, issue reports, analyze your financial situation and guide the decision making process.
publishDate 2013
dc.date.none.fl_str_mv 2013-11-12
2013-11-12
2013-02-22
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv LORENZETT, Daniel Benitti. THE IMPORTANCE OF CONTROLLERSHIP IN THE DECISION MAKING PROCESS OF SMALL BUSINESS. 2013. 85 f. Dissertação (Mestrado em Engenharia de Produção) - Universidade Federal de Santa Maria, Santa Maria, 2013.
http://repositorio.ufsm.br/handle/1/8271
dc.identifier.dark.fl_str_mv ark:/26339/0013000002174
identifier_str_mv LORENZETT, Daniel Benitti. THE IMPORTANCE OF CONTROLLERSHIP IN THE DECISION MAKING PROCESS OF SMALL BUSINESS. 2013. 85 f. Dissertação (Mestrado em Engenharia de Produção) - Universidade Federal de Santa Maria, Santa Maria, 2013.
ark:/26339/0013000002174
url http://repositorio.ufsm.br/handle/1/8271
dc.language.iso.fl_str_mv por
language por
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Universidade Federal de Santa Maria
BR
Engenharia de Produção
UFSM
Programa de Pós-Graduação em Engenharia de Produção
publisher.none.fl_str_mv Universidade Federal de Santa Maria
BR
Engenharia de Produção
UFSM
Programa de Pós-Graduação em Engenharia de Produção
dc.source.none.fl_str_mv reponame:Manancial - Repositório Digital da UFSM
instname:Universidade Federal de Santa Maria (UFSM)
instacron:UFSM
instname_str Universidade Federal de Santa Maria (UFSM)
instacron_str UFSM
institution UFSM
reponame_str Manancial - Repositório Digital da UFSM
collection Manancial - Repositório Digital da UFSM
repository.name.fl_str_mv Manancial - Repositório Digital da UFSM - Universidade Federal de Santa Maria (UFSM)
repository.mail.fl_str_mv atendimento.sib@ufsm.br||tedebc@gmail.com
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