Proposta de um modelo conceitual de controladoria com base no BSC para pequenas empresas

Abstract

This work was based on Controllership in small companies, presenting both the contributions that these companies have to the economy of a country and the difficulties and challenges faced by them to stay in the market so competitive. This study has as general objective to identify how the controllership can collaborate to improve the strategic management of small companies. For this, the study reviews the literature on small companies in Brazil; presents the history of controllership and its current functions, and finally discusses small business controllership. In this study the Balanced Scorecard (BSC) is highlighted as an instrument that integrates measures derived from the strategy, without detracting from past performance financial measures, and that measures organizational performance under four balanced perspectives: financial, customer, internal processes learning and growth. Its correct application implies a series of advantages, such as the integration of financial and non-financial measures, among others that will be seen in the course of this work. The methodology used during the elaboration of this study was the bibliographical research based on the theoretical reference already produced and published in books, articles, specialized websites. In the end, one can see the high importance of small companies to the Brazilian economy, as well as the difficulties they face in order to be able to solidify in the market.