scholarly journals A Contribuição da Controladoria no Processo de Gestão Organizacional

2019 ◽  
Vol 23 (37) ◽  
pp. 46
Author(s):  
Ayron Vinícius Pinheiro de Assunção ◽  
Daniel Massen Frainer ◽  
Michelle Da Rosa Lopes ◽  
Eduardo Henrique Zanão

A decisão é muito importante dentro de uma organização, para isso, a Controladoria e o Controller contribuem para uma gestão organizacional eficiente, e este estudo procura demonstrar a missão, a função, o papel e a competência do Controller em uma empresa. A Controladoria pode contribuir como ferramenta de gestão, pois através dos relatórios elaborados é possível aos gestores um melhor controle e planejamento da organização, assim como na elaboração e execução dos projetos, principalmente os operacionais, tendo em vista o controle de curto, de médio e de longo prazo. Uma estrutura organizacional bem desenvolvida necessita de um excelente gestor para a tomada de decisão, contudo, os departamentos precisam criar relatórios detalhados para que o mesmo tenha uma ampla visão do desempenho da entidade. A Controladoria é uma área que necessita ser desenvolvida por um profissional habilitado e com muita competência, devendo se manter atualizado, o que possibilitará ao mesmo o diagnóstico preventivo de problemas e a proposição de soluções. A competitividade nos grandes mercados exige uma gestão enxuta, pois tudo impacta nos preços e na qualidade dos produtos/serviços oferecidos e o sucesso da organização vai depender do seu nível de eficiência na produção, dessa forma, o processo de Controladoria pode contribuir para a otimização da produção, oferecendo ferramentas para um menor nível de desperdício.Palavras-chave: Competência. Planejamento. Organização.AbstractDecision is very important in an organization. Thus,For this, the Controller and Controllership Controller and Controller contribute to an efficient organizational management, trying to demonstrate the mission, role, and competence of the Controller in a company. Controllership can contribute as a management tool, because through the reports elaborated it is possible for the managers to better control and plan the organization, as well as in the elaboration and execution of the projects, mainly the operational ones, in view of the control of short, medium and long term. A well-developed organizational structure needs an excellent manager for decision making, but departments need to create detailed reports so that they have a broad view of the organization’s performance. Controllership is an area that needs to be developed by a qualified professional and with a lot of competence, and must be kept up to date, which will allow preventive diagnosis of problems and the proposition of solutions. Competitiveness in large markets requires lean management, since everything impacts on the prices and quality of the products / services offered and the success of the organization will depend on its level of efficiency in production, and thus, the Controlling process can contribute to the optimization of offering tools for a lower level of waste.Keywords: Competence. Planning. Organization.

2018 ◽  
Vol 6 (2) ◽  
Author(s):  
Iwan Kurniawan Subagja, SE., MM. ◽  
Slamet Istoto

Decision making is an individual activity that is directly involved in obtaining and using the goods offered. Promotion is one of the variables in a marketing mix that is very important to be implemented by a company in marketing its products or services, thus influencing consumers to make purchasing decisions. The quality of the product can also affect consumers in making purchasing decisions. This study aims to analyze the effect of product quality and promotion on purchasing decision of Melon fruit. Population and sample of research is purchasing or buyer from consumer of PT. Syafina Niaga as many as 30 companies and sampling methods using saturated sampling techniques as well as analysis used with regression analysis. The results showed that there is a significant influence between product quality and promotion of purchasing decisions.


2008 ◽  
Vol 2 (1-2) ◽  
pp. 103-105
Author(s):  
Lari Hadelan

The major prerequisite of successful entrepreneurship venture is quality of decision-making process. Decision in investment is the most important financial decision. It is a part of both long-term business planning process and strategic business definition. Using available investment appraisal methods, entrepreneur should make positive or negative investment decision. Within the development of the economic theory and the practice many of methods made decision-making process rational and gave the scientific and practical base for successful project evaluation.


Author(s):  
E.N. Tikhonova ◽  
I.V. Korepanova

Paradoxically, economic slowdown has been one of the major current trends alongside with intensive technology development. Changes in nature of production require employees to acquire qualitatively different skills that were not were not previously needed. In particular, one of them is being able to provide diffusion of innovations. Consequently, investment in human capital is gaining a new meaning, the quality of which contributes to long-term economic growth in modern socioeconomic reality. Investing is being implemented on different levels, starting from an individual and all the way to a company or a government. Every entity plays their own special role in the process of achieving the common goal of improving the quality of human capital. Investing in entities from different levels requires different tools, mechanisms and involves different kinds of risks for investors. Benefits gained from human capital don’t only belong to investors but also take the form of positive externalities.


2020 ◽  
Vol 26 (3) ◽  
pp. 322-327
Author(s):  
V. M. Medvedev

The presented study identifies approaches to decision-making aimed at the optimal development of the urban environment.Aim. The study aims to develop proposals for improving methodological approaches aimed at the development of the urban environment and for using these approaches in the preparation of the corresponding management decisions.Tasks. The author assesses the problem of urbanization and shows how it affects the need to modernize the urban environment; formulates the principles of optimization of management decision-making aimed at the development of the urban environment; evaluates the possibility of the practical implementation of these principles (through the example of the federal city of St. Petersburg).Methods. This study uses strategic analysis, systems and case-based approach, comparative and retrospective analysis.Results. The practical aspects of designing the processes and approaches to urban environment management are examined. The efficiency of management is shown to depend largely on the optimization of management decisions that could improve the effectiveness of individual services aimed at the formation and development of a modern urban environment in the long term. The study describes the successful experience of St. Petersburg in developing the complex of urban environment management services.Conclusions. Improving urban environment management is an important aspect of increasing the population’s quality of life. As evidenced by St. Petersburg’s experience, to achieve a high level of comfort in the urban environment it is necessary to actively use the principles of consistency, innovation, and public participation in decision-making. The author recommends normative consolidation of these principles and their more active practical application in the management of Russian cities.


2020 ◽  
Vol 19 (2) ◽  
Author(s):  
Fabio Blanco-Mesa

People and activities,they carry out in daily life are subject to constant decision-making, the consequences of which are largely uncertain. This decision-making involves a rational process that is based on the quantity and quality of the information, the processing capacity and the use of the rationality of people, which allows facing scenarios in the short, medium and long term. In the current context, the difficulties in the development of this process are greater, due to the abundance of data, the doubt of its veracity and the speed of exchange, so that scenarios of chaos and uncertainty are generated. Under this dynamic, forecasting and prediction can be less effective, offer less certainty about the result and, at the same time, produce biases in the information. These predictive problems are observable, for example, in the estimation of economic growth, human behavior, stock markets, natural phenomena, conflicts, migration, the spread of diseases, geopolitics, negotiations, among others. These difficulties are caused, in large part, by the techniques or tools used for data processing and by the processing capacity of the information systems, which have limitations for the combination of different types of information. In this sense, the scientific community has endeavored to propose new methods and develop better techniques that allow capturing and processing the greatest amount of useful information in the decision-making process. This is known as decision science; a broad and transversal term to a large number of areas andfields of study, ranging from the human and social sciences to the pure sciences. Thus, this paper will focus on those areas that are dedicated to proposing methods and techniques that allow improvements and applications to be made in the aggregation and treatment of data for decision-making.


2017 ◽  
Vol 35 (20) ◽  
pp. 2306-2314 ◽  
Author(s):  
Richard M. Hoffman ◽  
Mary Lo ◽  
Jack A. Clark ◽  
Peter C. Albertsen ◽  
Michael J. Barry ◽  
...  

Purpose To determine the demographic, clinical, decision-making, and quality-of-life factors that are associated with treatment decision regret among long-term survivors of localized prostate cancer. Patients and Methods We evaluated men who were age ≤ 75 years when diagnosed with localized prostate cancer between October 1994 and October 1995 in one of six SEER tumor registries and who completed a 15-year follow-up survey. The survey obtained demographic, socioeconomic, and clinical data and measured treatment decision regret, informed decision making, general- and disease-specific quality of life, health worry, prostate-specific antigen (PSA) concern, and outlook on life. We used multivariable logistic regression analyses to identify factors associated with regret. Results We surveyed 934 participants, 69.3% of known survivors. Among the cohort, 59.1% had low-risk tumor characteristics (PSA < 10 ng/mL and Gleason score < 7), and 89.2% underwent active treatment. Overall, 14.6% expressed treatment decision regret: 8.2% of those whose disease was managed conservatively, 15.0% of those who received surgery, and 16.6% of those who underwent radiotherapy. Factors associated with regret on multivariable analysis included reporting moderate or big sexual function bother (reported by 39.0%; OR, 2.77; 95% CI, 1.51 to 5.0), moderate or big bowel function bother (reported by 7.7%; OR, 2.32; 95% CI, 1.04 to 5.15), and PSA concern (mean score 52.8; OR, 1.01 per point change; 95% CI, 1.00 to 1.02). Increasing age at diagnosis and report of having made an informed treatment decision were inversely associated with regret. Conclusion Regret was a relatively infrequently reported outcome among long-term survivors of localized prostate cancer; however, our results suggest that better informing men about treatment options, in particular, conservative treatment, might help mitigate long-term regret. These findings are timely for men with low-risk cancers who are being encouraged to consider active surveillance.


1984 ◽  
Vol 14 (1) ◽  
pp. 183-192 ◽  
Author(s):  
P. A. Garety ◽  
I. Morris

SynopsisThe present study describes and evaluates aspects of care in a new residential unit for chronic patients. The findings suggest that the unit is relatively resident-orientated in its management practices and that the staff are similarly orientated in their attitudes. Staff also hold generally optimistic attitudes to residents' potential accomplishments and consider themselves highly involved in decision-making. They also show high levels of positive interactions with the residents. Various aspects of staff attitudes and behaviour are positively correlated with seniority or length of time on the unit. The results are discussed in terms of the unit's organizational structure and its possible impact on residents' functioning.


2006 ◽  
Vol 24 (19) ◽  
pp. 3178-3186 ◽  
Author(s):  
Jane M. Blazeby ◽  
Kerry Avery ◽  
Mirjam Sprangers ◽  
Hynek Pikhart ◽  
Peter Fayers ◽  
...  

Purpose There is debate about the value of measuring health-related quality of life (HRQL) in clinical trials in oncology because of evidence suggesting that HRQL does not influence clinical decisions. Analysis of HRQL in surgical trials, however, may inform decision making because it provides detailed assessment of the immediate detrimental short-term impact of surgery on HRQL that needs to be considered against the long-term survival benefits and functional outcomes of surgery. This study evaluated whether HRQL in randomized trials in surgical oncology contributes to clinical decision making. Methods A systematic review identified randomized trials in surgical oncology with HRQL. Trials were evaluated independently by two reviewers and the value of HRQL in clinical decision making was categorized in three ways: whether trial investigators reported that HRQL influenced final treatment recommendations, whether trial investigators reported that HRQL would be useful for informed consent, and whether HRQL was assessed robustly according to predefined criteria. Results Thirty-three randomized trials with valid HRQL questionnaires were identified; 22 (67%) concluded that HRQL outcomes influenced treatment decisions or provided valuable data for informed consent, and seven of these trials had robust HRQL design. Another five trials had robust HRQL design but investigators reported that HRQL outcomes were not clinically important enough to influence treatment recommendations. Conclusion In surgical trials in oncology, HRQL informed clinical decision making. It is recommended that HRQL be included in relevant surgical trials, and that information be used to inform clinicians and patients about the impact of surgery on short- and long-term HRQL.


2018 ◽  
Vol 24 (1) ◽  
pp. 329-333 ◽  
Author(s):  
Rumen Marinov ◽  
Stoyko Stoykov

Abstract This report discusses the sensitive issue of the quality of decision-making in the security system, facing inevitable transition towards greater professionalism and technological maturity. While applying the basic principle of situational analysis in terms of „environmental scanning”, realized through a process of „breaking down” of the environment into certain factors, and gleaning information about their interplay in the direction of their impact, the authors elaborate on the formulation and the applicability of a novel, science-based, long-term state security and defense policy as well as a pertinent strategy for its implementation


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