O papel da controladoria no processo de gestão da Empresa Brasileira de Serviços Hospitalares - Ebserh

Abstract

The present work carried out a study on the importance of controllership in the decision-making process in organizations. To this end, it aimed to analyze whether the functions of controllership can assist in the effectiveness of the management process in a public organization. To achieve the objectives outlined, the methodology used in this research was exploratory-descriptive, with a focus on field research. Achieving the success, competitiveness and growth of companies requires the mitigation and management of operational and financial risks. The study observed, with regard to the need for transparency in companies' operating procedures, the existence of tools available to organizations for systematic use. In this sense, internal controllership must be understood as an instrument of strategic management that completes the objective assessment. This study comes to an end showing that the implementation of a controllership sector in the company under study brings with it significant changes in the traditional relationships existing between the members of the organization.