CONTROLLERSHIP AND FINANCE: FOSTERING ORGANIZATIONAL EFFICIENCY AND ADDING VALUE TO ORGANIZATIONS

Abstract

This study aimed to determine how the controller works and how it can be adapted for small businesses. It was observed that increasing number of control department is essential because it designs and implements a framework of information that allows the organization planning and control of their resources, the controller is responsible for the coordination and dissemination of technology management and direct agglutination and the efforts of other managers, which lead to the optimization of the overall result. With this approach, we can determine the controller is adapted primarily for business. In both cases, the role of the controller is to provide relevant information to management for making and taking decisions, always adding value to businesses.