A importância da controladoria na organização das operações financeiras e administrativas, auxiliando nas tomadas de decisões de micro e pequenas empresas

Abstract

This article based on a survey and quantitative analysis of the collected data and bibliographic research of authors in the accounting, financial and controllership areas, whose methodology was the review of several references that denote the notion of corporate controllership, supported by works on the subject, aims to present the historical part, concepts and importance of controllership, as well as the role of the controller, a professional who is the main executor of controllership activities, for micro and small companies, bringing planning and internal controls as important tools for the generation and management of information, offering managers information relevant to decision making. But in order to enable the implementation of controllership in micro and small companies, it is necessary to overcome some barriers: firstly the belief of entrepreneurs and, secondly, the high cost of implementation. In order to be able to cross the first barrier it is necessary to demonstrate to the entrepreneur how the controllership can help him, and allow him to know better his business, making better informed decisions. To allow the transposition of the second barrier, the solution would be the outsourcing of controllership activities. This work also brings the definitions, as well as the extremely important role of micro and small companies in the Brazilian economy, thus showing the relevance of this research. This study shows the difference between SMEs for companies of other sizes and in addition to presenting their mandatory financial statements, it also shows their importance for effective, reliable and transparent management.