Sistemas de controle gerencial: estudo de caso nas empresas Bunge e Amaggi
Keywords:
Controle Gerencial, Agronegócio, OrçamentoAbstract
A importância dos sistemas de controle gerencial para a gestão das empresas justifica o presente trabalho, que analisa o caso de duas empresas do ramo de agronegócio que possuem unidades operando numa mesma localidade e no mesmo segmento. O objetivo do trabalho se voltou a verificar se fatores como “local de funcionamento” e “ramo operacional” influenciariam os sistemas de controle gerencial de duas empresas distintas ao ponto de torná-los semelhantes entre si. O resultado encontrado demonstra que outros fatores também apresentaram influência no uso dos sistemas de controle, tais como a dimensão da empresa da qual fazem parte cada unidade e o contexto socioeconômico, com destaque à cultura da matriz. Tais influências demonstraram que, apesar de ambas as empresas operarem de modo semelhante e utilizarem-se de controles como o orçamento, a flexibilidade na cobrança e no cumprimento das metas orçamentária os sistemas de controle utilizados por estas empresas ��se distinguem�, numa tipologia apresentada por Gomes e Salas (2001) como Controle por Resultados e Controle Burocrático.
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