A importância da controladoria na gestão de custos : no setor industrial

Abstract

n the process of managing companies, decisions relevant to the pursuit of organizational effectiveness are initiated. The controllership area stands out in this process, emphasizing its role in the organization through interaction with all areas of the entity. This study seeks to verify at what level the controllership area has been participating in the association management process. It was found that this area is the main responsible for the implementation and monitoring of the organization's internal controls, and the same occurs in relation to the monitoring and maintenance of its information system. It was also verified that controllership is under constant development within the company, since some functions that would be "theoretically" the responsibility of controllership ended up being delegated to other areas. The research is characterized using available bibliography, an analysis of a case study of the biscuit manufacturing process and data from a publicly traded company in the same sector to collect data on its performance in the national and international economic scenario.