A utilização da controladoria no processo decisório de um restaurante a la carte na cidade de Sousa-PB.

Abstract

The lack of basic information, along with the unpreparedness of many entrepreneurs as well the lack of monitoring management reports and other financial information, are factors that contribute to inadequate decision making and a large number of companies that terminate their activities so premature. Accordingly, this study is to verify how the controller is used in decision making processes of a la carte restaurant in the city of Sousa-Pb. To this end, we used a semistructured research, based on the main tasks of controlling appointed by the Financial Executive Institute, with the managers of the company. The observed greater integration in the supply of information, once the strategic and operational planning takes place with the two partners together in which one partner is the company's own accountant allowing information needs to be understood in time to their generation. The previous results, technological factors, the costs of production and services, economic factors (local, regional and national) as well tax policies are variables used in decision making and serve as a mirror for new marketing strategies that allow the collection of better results both qualitatively and quantitatively. The main sources of information used are from two internal systems in which one collects and processes all information about purchasing, inventory and payment and another specific system for restaurants, which in turn provides real-time information on sales, products and quantities sold for all cashes flow. The planning and control, in the view of managers, bringing good results when they operate in sync and that the control is working on a prevention perspective especially because it is a hive of activity that requires care. It is suggested further research to investigate other companies, for comparison, as it is worked the planning and control. As could be investigated along with members of restaurants which closed down its activities on the causes that led to this and see how was the control of activities.