A contribuição da controladoria no processo de gestão das empresas familiares

Abstract

The economic context in which operate the organizations is characterized by a degree of modernization and competitiveness which requires constant change and restructuring. This study aimed investigating how the controller as a support tool can contribute to the management of family businesses that provide materials and / or services to Petrobras. The data were collected through a questionnaire sent to the email address, and those who were not answered electronically, was made a visit in loco, totaling forty questionnaires applied and answered. It was found out several family characteristics in the surveyed companies, as according by literature, among which highlights: the permanence of the company founder; the successors have family relationship to the founder; the company has family members who occupy many different positions; there were no succession. Among the companies surveyed, 32 companies do not have the controlling department deployed. It was observed that the majority of the investigated companies exploring the commercial activity, and on sequence, exploring the service activity. It was observed that 33 companies do not have standardized procedures in the controller. We found out that controlling is applied by managers, but his use does not occur in its fullness. Thus, the controller is not performing its primary role, which is to provide and support the managers and the management process and consequently the decisions to be taken.