https://repositorio.ufu.br/handle/123456789/21763 2026-09-14T23:20:50Z https://repositorio.ufu.br/handle/123456789/49916 Title: A contribuição da controladoria para a gestão das perdas nos estoques de empresa do setor de supermercado Abstract: The study aims to identify the controllership elements used in inventory management that contribute to reducing losses in a supermarket. This is a descriptive study with a qualitative approach, based on a structured interview conducted in person with the company manager. The interview questions were organized into four sections: interviewee profile, company profile, controllership instruments, and controllership elements applied to inventory management. During the interview, complementary questions were included to deepen aspects relevant to the research objective. The results indicate that certain controllership instruments are widely used by the company, while others show low adoption. It was also found that monthly losses are concentrated in the produce department, mainly due to heat, damage, and improper storage. In addition, recent practices focused on loss prevention, product reuse and donation, managerial reports, and integrated information systems were observed. It is concluded that controllership practices are relevant to managing inventory losses in the company studied. 2026-03-23T00:00:00Z https://repositorio.ufu.br/handle/123456789/49512 Title: Hard skills e soft skills no ensino contábil: percepções de estudantes do ensino superior 2026-03-23T00:00:00Z https://repositorio.ufu.br/handle/123456789/49336 Title: Sistema de Controle Gerencial: uma análise da percepção de gestores de uma empresa sucroenergética em relação ao modelo proposto por Simons (1995) Abstract: This study aimed to analyze the perception of managers at a sugar and ethanol plant located in the municipality of Santa Vitória, Minas Gerais, regarding management control systems (MCS) in light of Simons' (1995) model. The research is descriptive and qualitative, conducted through a questionnaire applied to two plant managers. The results showed that belief systems are formally established and are more recognized by the supervisor than by the coordinator, indicating differences in understanding the organization's mission and values. Regarding limit systems, a perceptual divergence was observed, indicating the need to improve communication and dissemination of the code of conduct and regulatory guidelines. The interactive and diagnostic control systems indicate that the supervisor uses these mechanisms frequently, especially to monitor goals and promote strategic discussions. The coordinator made a more moderate assessment, pointing out variations in use according to hierarchical level. SCGs are organized within the institution, but their use varies among managers. The results confirm the relevance of balance and integration of control levers for strategic compliance and the achievement of institutional objectives. The limitation of participants stands out, suggesting that future research should expand the sample and explore in greater depth the interactions between control systems and organizational performance. 2026-03-16T00:00:00Z https://repositorio.ufu.br/handle/123456789/49218 Title: Aspectos financeiros, custos e investimentos no saneamento básico e os reflexos sociais e econômicos 2026-03-23T00:00:00Z