Indicadores de desempenho financeiro como ferramenta para controle de gestão

Abstract

In the current scene, diverse alterations in the competition between organizations had provoked, and continue provoking, deep changes in the power to decide processes. Ahead of this scene, this article considers to analyze it the pointers of financial performance inside of the conception to be used as tool for management control. Factors considered relevant for the elaboration of the work had been the existing pointers, its referring applicability, conceptual aspects to the subject and research based on lines of thought of famous authors of the area, had resulted, to the end, in the structure of an analysis on the pointers and its paper in the organizations.