Importância da aplicabilidade da controladoria em empresas do setor siderúrgico

Abstract

The search for competitiveness has become a daily challenge in the environment of organizations around the globe. Looking for a differential that allows companies to break new markets, outperform their competitors with competitive advantages and gain profitability, is the goal of survival in increasingly globalized economies. Nowadays, borders are no longer a constraint for business expansion, and profitability is being sought in different places, given the expansion of subsidiaries in locations far from the headquarters of organizations. This research was developed having as focal point the steel sector and its peculiarities regarding to the scenarios pointed out in the previous paragraph, and in how the controlling area can become an ally in the increasingly regionalized markets. The use of clear and accurate information allows decisions to be made with greater assertiveness and reduced risk by managers, and the controlling area has a decisive role in this process. The main objective of this study was to measure the adherence of steel sector managers to the activities performed by the controlling area and the importance that these leaders have in each of these activities. To reach this objective, questionnaires were applied to a group composed by 43 managers, and 20 questionnaires (equivalent to 46.51%) were answered. The results obtained from the applied survey indicated that the controlling area has a high degree of relevance for the managers of the steel industry. Therefore, the study shows that, from the perspective of the steel sector managers, the activities performed by the controlling area are very important in the search for more efficient processes in the organization, resulting in better structured decisions, based on clarity and quality.