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.