A UTILIZAÇÃO DA CONTROLADORIA E DO PLANEJAMENTO ESTRATÉGICO PARA A MAXIMIZAÇÃO DO RESULTADO ECONÔMICO EM EMPRESAS AGRÍCOLAS

Nowadays, the complexity and dynamics of market evolution demand companies the utilization of a strategic management process which turns the market proactive and not reactionary to changes. Thus the company must be organized on the base of a strategic planning (SP) that demonstrates its vision of the furture and gets control over the organizational actions. Considering that, this research shows how the strategic planning (SP) and supervision can be used in order to manage an organization and maximize its economic results. The adopted methodogic approach was the study of a single case developed in an agricultural branch of a Brazilian company which links the theory to the practice of a planning instrument that was going on. The data were collected based on documental analysis and on a principal manager’s, not entirely formal, interview. It was proved that the strategic planning (SP) can be considered a control tool of the enterprises’ actions and results, mainly in an agricultural branch of a Brazilian company which the leadership’s costs consist in the way how results can be maximized. It was concluded that the strategic planning construction sets the parameters for the future comparison which will determine the direction and the control of contributers’ future actions.