Controles gerenciais aplicados a uma empresa de comércio de materiais para construção

Abstract

Nowadays, every company, no matter its size or line of business, it has to be able to manage their resources in an efficient way. So in this way their managers should be provided with the largest number of information related to the business. So, this final paper, elaborated in case of study structure, focused on to propose a management control model, based on internal controls and in the development of a determination of results model suitable to a retailer company that sells construction materials in Pato Branco – PR, that supplies its management and financial necessity of information. The Paper starts with a brief review of specialized Literature at controllership and management accounting. Based on it, and through analyses and interviews with the company manager, it was done an internal control and management description that the company has. The internal controls have the function of ensure de safety of assets and fidelity of the company transactions. Given its importance, were established internal and management controls required in each area, giving suggestions related to each one. At the end of the study, it was shown the calculation of results model adapted to the company through variable cost method portraying the contribution and profit margins. This management reporting may be constantly followed by the manager and used as a support to the decision making. So then, it is believed that the result of the work was positive, because it was established management controls and a lot of information that the company has never had, were shown.