An study about the use of corporate performance management through Strategic Controllership. / Um estudo sobre o uso do corporate performance management pela controladoria estratégica.

AUTOR(ES)
DATA DE PUBLICAÇÃO

2005

RESUMO

The business environment is becoming continuously more and more competitive. The organization needs practical management to develop its business, anticipate actions and improve its effectiveness. This necessity generates a great requirement of available and controlled information and data for all stakeholders. We also need good systems to preview and direct actions, so that enterprise strategies can be taken, improving the internal controls and promoting a position change. The focus of this research is to identify if the adoption of the Corporate Management Performance model - (CPM) can be one of the alternatives for application of the practical management, to guide and assure the permanent fulfillment for the organization vision and mission and integrating different periods of information for the ample management model of the Strategic Controllership. This, present in many ways of practical management, is available with methodology, methods, metrics and techniques that enable the decision makers in all levels from the strategic formulation until the tactical and operational level of the organization. It is noticed that there is the absence of studies about the practical management approach using the technologic information with Accounting Information System (AIS) in the tactic and strategic level, integrating the management process to the Executive Information System (EIS), Decision Support System (DSS) and the Transactional Processing System (TPS). The methodology research is based on the Strategic Controllership as a support of information for the stakeholders to make decision, in the application of practical management at the tactic and strategic organization level, with the adoption of the model of the Corporate the Management Performance - (CPM), through a bibliography research and followed by an empirical research based on a questionnaire with professional that work in the management process.

ASSUNTO(S)

controladoria estratégica ciencias contabeis contabilidade strategic controllership sistemas de informações contabéis corporate performance management - cpm e sistema de gestão accounting information system controladoria corporate performance management - cpm and management system.

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