A atuação da controladoria em empresas de franquia

Abstract

Economic growth fosters the emergence of new businesses and new forms of business practice among people, allowing the emergence of the franchise system. The formation of management firms their instruments are subject of study, where the Controllership is presented as a management model, because it has artifacts and procedural aspects which uses the foundations of many sciences, this points to the objective of this work which is known as the Controllership acts in the business of franchising. Was selected as a method for observing the operation and description of the data and the literature and field research as a subsidiary of study due to lack of receptiveness on the part of industry to the study, was chosen as a research strategy in studying the development of multicase search. It was observed that the companies comprising the units of analysis are used in devices and procedures related to the Controllership, but their structures do not have the Controllership as an administrative unit, although their managers aspire to conceive it in their organizations. During the study found that the writings that address the issues of controlling and franchises are scarce, partly caused by the lack of academic studies that relate firm s franchises to use control areas. It was found that franchising firms have a strong tendency to delegate the activities and functions typical of Controllership the financial district. We conclude that although the Controllership is not formally established in these organizations, their artifacts and procedures are commonly used business franchises.