The controllership performance in a medium-size company: a case study

Abstract

The controllership is the departament or sector that has the goal of serving the managers with timely, faithful iformation, and of fact are formatted to permit analysis and, as result, decision-making. This paper has to goal to investigate the adherence’ controllership functions implemented in enterprises with those avocated in the licterature. Adopted as premise in this study the controllership functions described by Almeira, Parisi and Pereira (2001). To carry out the research chose a medium-size company headquartered in Goiás State, this with branches in Brasília-DF. In 2006, the organization passed to adopt the controllership with the aim of improving the management information system, to this service makes a outsourcing to a consulting and advisory enterprise, a innovation under the viewpoint of decision-making. To collect data about the performed activities by the controllership maked use of structured interview, wich the questions were asked to the Controller. The analysis enabled draw the following conclusions: 1) The company’s controllership was developed without definition of keys elements such as mission and function; 2) The functions performed in the company, by the controllership, are conected to the advisory; 3) The functions performed by controllership does not direct relationships with those provided by the authors cited.