O papel da controladoria no processo de gestão de empresas farmacêuticas no munícipio de Belo Horizonte - MG

Abstract

The present work aims to identify the applicability of the Comptroller to support the management of small businesses, aiming to show the same functions in the process of management and information needs of managers, we attempted to search through scientific material on which the Comptroller relies their participation in all phases of business management, emphasizing the professional assistance of the controller in optimizing decision-making. The methodology used is based on a descriptive and a qualitative. Information was collected through questionnaires given to the managers / owners of three small pharmaceutical companies in the municipality of Belo Horizonte - MG. Among the findings highlight the tools of the Comptroller of Enterprise (planning, information management, cash flow) are not fully utilized in the surveyed companies, small business owners have an integrated view of management and the need to control the information, but so that objectives are achieved more consistently and with minimization of business risks is necessary to the perception that the use of tools for controlling is certainly a definite step towards the success of micro and small enterprises in the new economy.