A controladoria na gestão da empresa : análise e compreensão do controle

Abstract

This theoretical study aims to demonstrate the importance of controlling industry, highlighting the control as a fundamental part of risk mitigation. For it conducted a literature review on the evolution of controller and controller professional. Thus it was found that the controller has the support not only function for the company, but also the strategy, since it is through the information prepared by the company can rely on to take new decisions. Also identified was the need for use of a continuous control, based on reliable parameters logo chosen early in the planning, aiming to meet the company's mission and also achieve the goals almejadas by the partners. Thus, it was possible to understand risk management as an important step. Therefore, to begin its activities the company is exposed to various types of risks, which occur from the assemblage that can be seen when managers move away from the real purpose of business for their own benefit, to the behavioral risks that are linked directly to employees . Therefore, the controller must be aware of all sectors, we are constantly improving to meet successfully the company's expectations.