Aplicação da controladoria para fins decisoriais: um estudo de caso nas indústrias de confecções de Catolé do Rocha- PB.

Abstract

The controller in the industries has the importance to promote the effectiveness of organizations, taking active participation in the planning process and learn how managers make decisions, to customize the information systems. This study aims to determine the applicability of the tools of controlling and using this information for decision making in the apparel industries of the city of Catole Rocha - PB. The methodological process used in developing this work was a literature search, qualitative, documentary and field research. During data collection a questionnaire was used (interview) in 14 industries. Through data analysis, we find that industries wishing to expand their businesses and their products, but leaves no clear these goals, as well as other forms of planning. We conclude that the process cycle control of these is impaired, since there are no defined goals, long-term planning, nor its effective monitoring. The form of management is done through the manager's intuition in decision making. The management information system is managed through meetings with officials, which uses the same opinions and customers. It is suggested for future research a study on the costing methods performed by these companies to control and decision making as well as a survey on the use of the controller in other segments.