PROPOSAL TO IMPLEMENT THE CONTROLLER IN A LARGE ROAD TRANSPORT COMPANY

Abstract

This article seeks to present a proposal for the implementation of controllership in a   large   company   in   the   road   transport sector, highlighting the stages for its implementation as well as composing a structuring process  that   supports   management information and the preparation of strategic planning. Controllership arises to drive and sustain effectively and   efficiently   the information that serves as the basis for decision  making.   The   methodology   is   characterized   by   applied,   qualitative   and quantitative research, bibliographic research and case study, through a structured questionnaire applied to   managers   of   the studied company, where the questions related to the database were answered through a Likert   scale   of   importance   to   the factors presented in relation to the highlighted issue. The results show the most relevant factors for the respondents in relation to the implementation of controllership. It appears that the   first   phase   begins   with   the   decision   on   the   need   for   this implementation. Afterwards, it is necessary to define a conceptual model to be followed, as well as the  integrated   information system composed of the guidelines, standards and procedures to be adopted. Therefore, the instruction, training and alteration of the company's cultural change phase begins, aiming at the importance of this process to the organization so that  it   reflects on the best results. In this perspective, the importance that controllership exerts from providing  information   that   potentiates decision-making in a safe and efficient way is verified so that the company remains in the market in a solid and safe way.