A controladoria e sua contribuição na elaboração do planejamento estratégico de um grupo hoteleiro

Abstract

The hotel industry has currently become an important sector of the economy in terms of resource flow, employment generation and mainly, as a means to attract capitals from the international market. The hotel industry has become a sector of great socioeconomic significance for Brazil, however facing external threats, such as the effects of capital internationalization, growing competitiveness and the effects of globalization. Such state of affairs requires a precise management model able to offer managers adequate support in decision-making and above all, adequate future planning. This research was carried out with the aim of analyzing Controllership contribution to the Strategic Planning Elaboration Process (SP) in a hotel chain of Fortaleza-Ce. An exploratory study with a qualitative approach was carried out, using case study as a strategy for data collection and information analysis. Data was collected between the months of May and June 2008, using for this purpose a semistructured interview. The sample was composed by ten directors and collaborators involved in the hotel chain SP. As from data collected, it was perceived that the interviewed see the SP as a management tool that offers managers means for goal definition and measurement, objective formulation and evaluation practices and that the reasons for companies to elaborate a SP are low turnover, new competition, a favorable scenario, new clients and integration. For SP materialization, the Controllership elaborates reports, controls costs, carries out defaulter follow-up processes, finds subsidies to increase turnover, supervises guidelines setup, issues incongruence reports and realigns SP with the directory board. In most cases, directors, the controller and managers are responsible for the undertakings. Those interviewed perceived Controllership as an operational unit in the same hierarchy level of other operational units, not constituting an administrative body and positioned closed to the group directory board .We can conclude that Controllership is one of the main pillars in planning elaboration, as this body has a complete outlook on the company’s businesses. It is the Controllership that consolidates and transfers information, generates reports and sets guidelines. However we observed that the Controllership developed in the studied undertakings is reduced to a professional Controller, who is seen as a task performer.