Reflexos da implementação do setor de controladoria: um estudo de caso em uma empresa de distribuição no sertão alagoano

Abstract

There are several reasons why companies implement controllership. In this sense, this study sought to evaluate the consequences of implementing the controllership sector within a distribution company. To this end, a descriptive study was conducted through a case study of a construction materials distribution company located in the state of Alagoas. The results show significant gains in terms of administrative solidity, budgetary efficiency, process improvement and strategic direction. In this sense, it is concluded that the controllership has come to play a central role in the organization's corporate governance, not only as a support area, but as an active agent in the decision-making process and in the continuous search for innovation, sustainability and competitiveness in the market. Significant changes were observed in management processes, providing the board with more accurate and detailed management information. With this research, we hope to contribute with evidence of the benefits of implementing the Controllership sector, showing that the professionalization of internal processes is not exclusive to large urban centers, and that it is possible to adapt it to different contexts.