Estudo sobre a controladoria na indústria de pequeno porte, no munícipio de São Paulo

Abstract

The Controller's department, as an administrative unit, establishes the management style to be adopted by the enterprise. It is also responsible for the pacific sociability among the managers, showing them the way to be followed, aiming to achieve the established objectives of the organization's mission. The Controller's department also permits the update of the managers, allowing them to improve their knowledge. Thus, it assumes the role of the results measurer of the managers' performance evaluation. This study aims to identify, through a field research, at what level the account information is being used by the small business industries as a management instrument, in São Paulo city

The Controller's department, as an administrative unit, establishes the management style to be adopted by the enterprise. It is also responsible for the pacific sociability among the managers, showing them the way to be followed, aiming to achieve the established objectives of the organization's mission. The Controller's department also permits the update of the managers, allowing them to improve their knowledge. Thus, it assumes the role of the results measurer of the managers' performance evaluation. This study aims to identify, through a field research, at what level the account information is being used by the small business industries as a management instrument, in São Paulo city.