O suporte informacional da controladoria na gestão das empresas centenárias do Rio Grande do Sul

AUTOR(ES)
DATA DE PUBLICAÇÃO

2006

RESUMO

The research aims to check the informational support of controlling in the management of centenary companies in Rio Grande do Sul. The methodology and the research techniques applied consisted in a descriptive study, the survey kind, with qualitative approach and of transversal cut. The population comprises 27 companies in activity for more than a hundred years in Rio Grande do Sul State, and 13 companies were sampled by accessibility. The research instrument used was the structured interview, applied by the researcher from February to April 2005, containing objective and subjective questions. The data were submitted to a descriptive analysis, using statistical tools. This research is inserted into the Controlling of Management Research Line of the Post-Graduation Program in Accounting from Blumenau Regional University. The results of the research demonstrated that the control is familiar, and the companies juridical nature is limited, of close capital. In most of the companies under study, the accounting is done by a third party, and for fiscal aims, and they do not have a controlling. Half of these companies use the accounting reports followed by the information system for decision-making. The most valuable information is the financial ones, and the least valuable are the human resources ones. Regarding the use of management instruments, the research showed that some management instruments are used with more frequency, particularly the leading reports of decision that comprise strategic, tactics and operational information. We concluded that, even if there is not the controlling agency, the philosophy of controlling in inserted into the context of management

ASSUNTO(S)

empresas centenárias centenary companies controlling informational support suporte informacional controladoria ciencias contabeis

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