Controle interno e avaliação de desempenho em centros de responsabilidade: um estudo de caso

Abstract

This work was accomplished with the objective of exploring the literature regarding the planning and managerial control, mainly, evidencing the organized structures in units of business, approaching their systems of acting evaluation and the indicators more used, trying to relate them to the control structure implemented by a bank under state control, as well as the measures adopted to evaluate their employees acting. Those structures are being the form adopted by several companies to increase her competitive capacity more and more in an atmosphere dynamic, where the answer speed to the changes is critical factor for the success of their activities. To the they understand that the financial measures of acting possess limitations that restrict her use as only representative parameter of the acting of the units of businesses, the companies are looking for to identify another measured of acting that they can complement the financial ones, in the sense of feeling to the high administration an including vision of the acting of those units of businesses. Before this picture, lo research as the companies measures the financial result of their units of businesses and that measured no financial they are used to complement the attendance of the acting of the units of businesses is the objective that she look for to reach with this case study. The used methodology was the one of case study through observation of the reality and oU exam oU documents of the company. In the analysis of the case it tried to compare the planning practices and control used by the bank with the referred theoretical base. The results confirmed the presence oU inherent limitations to the financial measures, be for her nature, be for her calculation form, and they appeared, among other evidences, the use of he ret um ou investment and oU tu e economi evalue added as measures including of that acting. The measures also verified the use oU measures no financial oU acting, as iniddle oU looking for au including attendance of the acting oU the units oU businesses.