Fundamentos de controladoria aplicado às pequenas e médias empresas

Abstract

This research presents a bibliographic study on Controllership, aiming to show the importance of its fundamentals if well applied within the entity, and how good management within these small and medium sized companies can positively impact on their business. In the current economic scenario of the country, these small companies that represent a large portion of the Brazilian economy, end up being affected by the economic crisis, which lead many companies to close their doors. Therefore, with the tools of Controllership and with the help of the professional Controller, it is possible to devise strategies that will help these companies succeed in their business. At the end of this research were elaborated suggestions that can be applied, aiming at the improvement of these companies.