CONTROLLERSHIP: DECISION MAKING FOR PRIVATE GROWTH

Abstract

Controllership plays a vital role in strategic decision-making within private companies, directly contributing to the sustainable growth of businesses. Through the collection and analysis of managerial information, controllership provides support for managers to plan efficient actions, such as market expansion, resource optimization, and proper investment allocation. Furthermore, its role facilitates the monitoring of results and the identification of deviations that may negatively impact business performance. This study aims to deepen the understanding of the tools and practices adopted by controllership, highlighting those that have the greatest impact on organizational development. To achieve this, a methodology combining bibliographic research, case studies, and field research will be used, with the goal of analyzing real cases of companies that have successfully implemented controllership systems. In this way, the study intends to demonstrate how this strategic area can strengthen competitiveness and ensure the financial sustainability of organizations.