A controladoria nos ambientes organizacionais

Abstract

This study aims to identify and analyze the main key insights about the current role of control in organizations and how this helped to improve efficiency and organizational effectiveness. Thus, there was a study involving four major companies multicasos of Porto Alegre and region. The survey, whose character is qualitative, exploratory and descriptive, it was used semi-structured interviews with managers of control (controllers) for each of these companies, intentionally chosen as sources for data collection. From the transcripts of the interviews was possible, using the method of content analysis, identify and interpret the words of the interviewees to understand how to structure the areas in each of the four companies under study, including this, the perception that it has what is in fact the practice of control. Besides making and a comparison between them. The main results show that the four departments investigated organizations refer to a strategic role, although at different levels of performance. It is important that the controller has an important role in that is aligned to the strategies and organizational objectives through the provision of information relevant to the summit of the organization can make effective decisions.