The Controllership as Support Company Strategy: Multi Case Study in Transport Companies
Keywords:
Practices of Controller. Strategic Decisions. Transportation Company. Load Transportation. Variable cost.Abstract
Purpose: To identify the controllership practices can support strategic decisions on transport companies.
Originality/Gap/Relevance/Implications: The paper presents a new approach to controllership practices and relationship between strategic decisions. Contributes filling gaps on the controllership functions, advances in concepts about strategic decisions and presents the used practices.
Key methodological aspects: The research is applied with a qualitative approach. It is a multiple case study with four cargo transportation companies in the metropolitan region of Porto Alegre / RS. For data collection, it prepared an interview guide. To check the similarity between the firms was used Jaccard similarity index.
Summary of key results: It was found that among the 27 controllership practices, 16 are used for at least one of the companies surveyed, while 11 are not used by any of the companies. Analyzing the use of strategic decisions listed in the literature, it is evident that 75,4% of strategic decisions are used by at least one of the enterprises, while 24,6% are not identified in any of the companies. There is similarity between the companies, the results indicate that 14,8% of practices are considered crucial or very important to 75% of the companies.
Key considerations/conclusions: The results show that the controllership practices can provide support to the formulation of strategic decisions of the company. In analyzing how decisions are related to each practice, the controllership practices most prominent was "operating budget", which is related to 60,5%.
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Additional Files
- Figura 1 - Similaridade de Decisões Estratégicas (Português (Brasil))
- Quadro 1 A Evoluçao da gestao estrategica (Português (Brasil))
- Quadro 2 - Decisões estratégicas (Português (Brasil))
- Quadro 3- Práticas de controladoria validadas por especialistas (Português (Brasil))
- Quadro 4 - Estudos Relacionados Nacionais e Internacionais (Português (Brasil))
- Quadro 5 - Práticas de controladoria utilizadas pelas empresas de transportes (Português (Brasil))
- Quadro 6 - Decisões estratégicas utilizadas pelas empresas de transportes (Português (Brasil))
- Tabela 1 - Práticas de Controladoria mais utilizadas pelas empresas do estudo em ordem decrescente (Português (Brasil))
- Tabela 2 - Percentual de utilização das práticas de controladoria por empresa (Português (Brasil))
- Tabela 3 - Decisões Estratégicas –Participação por empresa (Português (Brasil))
- Tabela 4 - Decisões Estratégicas –Participação por empresa (Português (Brasil))
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