Controladoria em micro e pequenas empresas

Abstract

In the current business scenario, companies seek the efficiency and effectiveness of their management, using a variety of tools, with an intention to ensure the continuity of the entity and optimize the result. Broadly speaking, both Micro and Small Enterprises (SMEs) generally have difficulties related to the management and obtaining of information useful for decision making. Aware that Controllership users are usually medium and large companies, due to the broad sense of the body, and that the act of deploying and maintaining a controlling department requires a high investment, this research sought actions and options that are accessible and related to controlling for a better management of micro and small enterprises. The general objective of the research is to verify the level of management of the companies studied by surveying the management tools and procedures used by them and to verify if such controls are sufficient to guarantee the effectiveness of the organization. The research is materialized by the study of multiple cases, achieved directly with twenty SMEs that fit the requirements, using a structured questionnaire. In dissolution to the research problem, among the control tools exposed, the highlighted companies partially use the presented controls, existing in the sample, companies that wanted to know some routines, preventing them from enjoying the management benefits. Although the tools and procedures are not spontaneously enough to guarantee the effectiveness of organizations, applying the Controllership fundamentals achieves a generalized improvement, increasing profitability, generating jobs and ensuring the continuity of the entity.