THE CONTROLLERSHIP APPLYING FUZZY LOGIC TO PRIORITIES DEFINITIONS IN CORPORATE STRATEGIC PLANNING: A CASE STUDY OF A TRAVELS AGENCY

Authors

  • Adolfo Alberto Vanti Universidade do Vale do Rio dos Sinos
  • Ângela Rozane de Souza Lindstaedt Universidade do Vale do Rio dos Sinos
  • Genossi Rauch Miotto Complexo de Ensino Superior de Cachoeirinha
  • Laurise Martha Pugues Centro Universitário Metodista
  • Mirna Muraro Universidade de Passo Fundo

Abstract

This article shows the result of a research which presents the fuzzy logic contributing to the controllership board in the formulation and evaluation of organizational strategies. The goal of this work is to present fuzzy logic as an analyses and judgement technique for decision making, able to help the manager and the controllership board in shaping organizational strategies and indicators. To embase the premises of this work, two methodologies are used: a bibliographic research and a case study, applied in a tourism company, located in Rio Grande do Sul state, Brazil. In the study the variables will be analyzed by the application of the logical administration model developed by Espín, Becker e Vanti (2005), a system which is embased on premisses of fuzzy logic. At the end of the investigation it is demonstrated that the fuzzy logic can be successfully applied by the controllership board in the construction and visualization of priorities of strategic actions.

KEYWORDS: Fuzzy logic; Swot analyses; Decision making; Controller board.

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Author Biographies

Adolfo Alberto Vanti, Universidade do Vale do Rio dos Sinos

Bacharel em Administração pela Pontifícia Universidade Católica do Rio Grande do Sul, mestre em Administração pela Universidade Federal do Rio Grande do Sul e doutor em Administração pela Universidade de Deusto. Professor titular e pesquisador nos PPG de Ciências Contábeis e Administração da Universidade do Vale do Rio dos Sinos, Unisinos.

Ângela Rozane de Souza Lindstaedt, Universidade do Vale do Rio dos Sinos

Bacharel em Ciências Contábeis pela Unijuí/RS, especialista em Controladoria de Gestão pela Universidade Federal do Rio Grande do Sul, mestranda em Ciências Contábeis pela Unisinos e pesquisadora/bolsista da Capes.

Genossi Rauch Miotto, Complexo de Ensino Superior de Cachoeirinha

Bacharel em Ciências Contábeis URI, especialista em Controladoria URI e mestranda em Ciências Contábeis pela Unisinos. Professora do Complexo de Ensino Superior de Cachoeirinha (Cesuca).

Laurise Martha Pugues, Centro Universitário Metodista

Bacharel em Ciências Contábeis pela Pontifícia Universidade Católica do Rio Grande do Sul, especialista em Administração Financeira pela Unisinos e mestranda em Ciências Contábeis pela Unisinos. Professora nos cursos de graduação em Ciências Contábeis e Administração de Empresas do Centro Universitário Metodista IPA.

Mirna Muraro, Universidade de Passo Fundo

Bacharel em Ciências Contábeis, especialista em Controladoria pela Universidade de Passo Fundo e mestranda em Ciências Contábeis pela Unisinos. Professora na Universidade de Passo Fundo.

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Published

2008-08-01

Issue

Vol. 8 No. 1 (2007)

Section

Presentation

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