Uma proposta de indicadores de desempenho para empresas de pequeno e médio porte sob a óptica conceitual da controladoria

Abstract

The theme of this study deals with the importance of controllership as an area of knowledge in supporting the management of small business based on management by performance indicators. It seeks to answer the following research question : how can controllership support the management of small and medium sized companies ? The general objective of this study is to propose a group of economic and financial indicators that support the management of small and medium sized organizations. Specific objectives are : to identify the economic and financial indicators proposed in the literature applicable to the management of organizations; prioritize the economic and financial indicators, identified in the literature; validate a proposal for economic and financial indicators; develop an action plan to implement the indicators. The research is classified as qualitative. It presents as methods the systematic review of the literature and the methodology of action research. Data collection was carried out from primary data (interviews and participant observation) and secondary data (document analysis). As a result, from the use of controllership through economic and financial indicators extracted from the literature and the application of the research-action methodology, a management tool adequate to the needs of managers of small and medium-sized companies was developed and made available, thus enabling contact between academy and this important business segment.