Perfil e atribuições de controllers das empresas do ramo moveleiro da Serra Gaúcha

Abstract

This study investigates the profile and responsibilities of management control professionals in furniture companies located in the Serra Gaúcha region, as well as analyzes the relationship between their roles and organizational performance. A qualitative approach was adopted, with data collected through semi-structured interviews conducted with controllers or professionals performing equivalent functions. The theoretical framework encompasses concepts of management control, controller competencies, planning, metrics, and performance evaluation. Data analysis was based on content analysis, allowing for the interpretation of perceptions, practices, and organizational structures of the participating companies. The results indicate that, despite the diversity of structures and degrees of formalization, interviewees perceive management control as an area with strategic value potential. The controller was identified as playing a multifunctional role, going beyond traditional accounting activities to perform tactical functions such as budget planning, cost analysis, and decision-making support. Although tactical in nature, these functions contribute to aligning operational activities with the organization’s strategic objectives. The competencies cited by the interviewees include mastery of accounting and financial knowledge, clear communication skills, the ability to synthesize information, and ethical and impartial behavior. Such characteristics demonstrate alignment with current professional requirements, demanding not only technical expertise but also analytical capabilities and integration across organizational areas. A variation was also observed in the use of tools and performance indicators, with notable mentions of the Balanced Scorecard and BI systems, although their application remains inconsistent among companies. It is concluded that management control, even in companies with informal or developing structures, plays a relevant role in organizational performance by providing reliable management information, supporting results control, and integrating operational activities with strategic goals. Its role strengthens internal process efficiency and contributes to more assertive decision-making. Interviewees' perceptions indicate that strengthening technical training and improving information integration across sectors are seen as relevant factors for enhancing management control practices. [resumo fornecido pelo autor]