Informações da controladoria de suporte à decisão logística em cooperativas de transporte rodoviário de cargas de Santa Catarina




The present study has the objective to identify the information support of Controllership in logistic decision process choosing the Load Road Transportation in Santa Catarina. The present study is inserted in the searching line of Pos Graduation Controlling Management Program in Accounting Science of the Regional University of Blumenau. The study is pointed out as descritive, accomplished through a tielol work mainly with quantitative approaches. Among twelve Load Road Transportation Cooperatives branched to the Cooperative Organization of the State of Santa Catarina, six were intentionally investigated. The data were collected through questionnaire answered by cooperative managers. To analyse the data was used the contents analysis technique. The results of the research showed that just two cooperatives execute the intern Controllership. Although, all the cooperatives use electronic tools lo transmit and process the information. It was also identified that most of logistic information support that are sought in the Controllership refers to financial accounting. costing accounting and management accounting. It was concluded that Controllership information support in the logistic choosing process, in cooperatives of Loan Road Transportation occurs, but in an ineffective form


ciencias contabeis cooperativas de transporte rodoviário de carga informações da controladoria decisão logística cooperatives of load road transportation controllership information logistic decision

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