A análise dos processos de implementação da controladoria: um estudo de caso aplicado em empresas do setor têxtil pertencentes a um grupo familiar

Abstract

Improved planning and control processes are essential for companies and contribute significantly to the development of innovative management models. The implementation of the Controllership implies relevant changes from the creation of the organ, area or department that establishes rules, norms and standards with the purpose of subsidizing the managers in the decision making process. The purpose of the study is to analyze the processes of implementation of the Controller's Office by applying a case study to textile companies belonging to a family group, and at the end proposed a Controllership model to be implemented. The work was characterized as descriptive, with a qualitative approach and the research process occurred in three phases: bibliographic survey, documentary research and semi-structured interviews. It was concluded that the processes of implementation of the Controllership were analyzed based on a diagnosis carried out in the companies, being proposed a Controllership model based on the suggestion of a functional organization chart together with a list of procedures that aimed at the standardization of norms.