The model for controllership in construction companies, specifically the buildings sub-sector / Modelo de controladoria para as empresas do ramo de construção civil, subsetor edificações sob a ótica da gestão econômica
AUTOR(ES)
Editinete André da Rocha Garcia
DATA DE PUBLICAÇÃO
2003
RESUMO
This study was undertaken according to the premise that the economic management model GECON is the most appropriate business practice model for development and implementation of Controllership geared towards optimization of economic results in an organization. The research seeks to identify, by using knowledge of the General Systems Theory, the model for Controllership in construction companies, specifically the buildings sub-sector. For that purpose, the necessary theoretical background is presented in support of the model. Aspects such as the GECON model, business effectiveness, results as a measure of effectiveness and Controllership are seen from two angles: knowledge and responsibility area. By studying the construction company, buildings sub-sector, aspects related to evolution and historical background of these companies are explored, characterizing and identifying their peculiarities, as well as their main transactions. The model considers Controllership as an area of responsibility, with a clearly-defined mission, composed of all the subsystems of the business system, which interact in order to attain their objectives. In this regard, it is responsible for developing actions seeking optimization of the organizations economic results, minimization of risks and uncertainties and preservation of assets. The study therefore presents the view of each subsystem comprising Controllership in order that the company may identify its basic characteristics and the need for its implementation.
ASSUNTO(S)
controllership resultado correto eficiência gecon controladoria estágios edificação subsistema de gestão missão crenças e valores sistema empresa subsistema de informação indústria da construção civil subsistema econômico subsistema físico-operacional construção civil eficácia
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