SÁ, M. V,; SÁ, Mirele Veríssimo de.
Résumé:
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.
