A importância da controladoria no processo decisório da pequena empresa
Autor(a) principal: | |
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Data de Publicação: | 2013 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Manancial - Repositório Digital da UFSM |
dARK ID: | ark:/26339/0013000002r3z |
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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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:/26339/0013000002r3zporinfo: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:2021-10-22T13:48:18Manancial - 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:/26339/0013000002r3z |
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:/26339/0013000002r3z |
url |
http://repositorio.ufsm.br/handle/1/8271 |
dc.language.iso.fl_str_mv |
por |
language |
por |
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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 |
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Universidade Federal de Santa Maria (UFSM) |
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UFSM |
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UFSM |
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Manancial - Repositório Digital da UFSM |
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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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1815172271346548736 |