Controladoria como ferramenta de sobrevivência de Micro e Pequenas empresas

Abstract

Micro and small companies are responsible for a large portion of national economic development, being a source of employment and income for millions of Brazilians. But these small businesses face a major challenge of staying in business for long periods. It is in this alarming scenario of bankruptcy of young micro and small companies that Controllership has been assuming an important role in organizations, being responsible for implementing, optimizing and managing internal control and generating information for effective decision making, resulting in the survival and prosperity of the business. Therefore, this study aims to demonstrate how Controllership can be a very important support tool for Micro and Small companies, seeking to highlight their main difficulties and specific legislation, present the concepts of Controllership and the professional controller, and how they relate, to face the challenges of these organizations through their tools. For this, an exploratory study was carried out through a bibliographic search based on theoretical references already produced in books, articles and other publications. At the end of the research, the importance of Controllership as a survival tool for Micro and Small Companies was verified in a scenario of high mortality.