THE PARTICIPATION OF CONTROLLERSHIP IN THE PROCESS OF MANAGING ORGANIZATIONS: A COMPARATIVE ANALYSIS BETWEEN LARGE INDUSTRIES OF SANTA CATARINA AND RIO GRANDE DO SUL

Knowing the role of the Controller and its functions is the first step in implanting a Controllership department in a company, but it is also important to make managers conscious of the need to work together in order to make the enterprise viable. The objective of this article is to present a comparative of the participation of controllership in the process of managing large industries in the states of Santa Catarina and Rio Grande Sul. As a basis for comparison, a questionnaire that was originally utilized in the dissertation of Juliano Giongo (2005) was reused. The questionnaire surveyed large industries from Rio Grande do Sul and 20 textile companies from the Vale do Itajai in Santa Catarina. The research results show the performance of controllership in companies from different regions and states, showing different methods of management. This work presents information from the industries in relation to the growth of controllership and from the persons responsible for that control, analyzing its applicability and objectivity. From the analysis, similar and divergent factors were found with regard to the participation of financial control in the process of company management between the two states researched. Key words: Controllership. Process of company management. Companies from Rio Grande do Sul and Santa Catarina.