Controladoria aplicada em pequenas empresas: um estudo de caso em um posto de combustíveis

Abstract

The present study aims to suggest to managers of small and medium-sized companies, the implementation of Controllership tools as way of improving management practices. The work is justified, as it should help the implementation of strategic planning in other companies. The study of this case used bibliographical research to address issues related to the petroleum derivatives market, the main concepts of Controllership, strategic planning and Balanced Scorecard (BSC). Through a semi-structured interview, a SWOT analysis was carried out on the company under study, allowing the creation of strategic planning framed within the four perspectives of the BSC. Subsequently, a triangular analysis was carried out, comparing results from another research, the doctrine and the results obtained in the case in question. The results will demonstrate that there are several measures that can be taken to improve the management process, and that there are similarities between the two companies under study, in terms of weaknesses, threats and opportunities.