Controller: a view about the textile industry of the Brás region in the city of São Paulo

Abstract

In a highly competitive environment with internal and external competition, the Brazilian textile sector faces difficulties to maintain its activities and has the growth prospects affected. This scenario is strengthened when evaluating the small and medium enterprises. In this way, the company that has some concern with the structure of its management, through concepts presented by the comptroller, achieves some prominence in the industry and remain competitive. Thus, the present study sought to identify the perceptions of industry managers about the Controllership and verify if this area is part of the business, albeit informally, in the companies surveyed. There were 41 managers interviewed from clothing companies established in the Brás region, in São Paulo city. The questionnaire was closed and the responses were collected manually, on-site, from April 28 to May 6, 2014. The main findings of the study shows that there is awareness about the importance of Controllership in the organization, the companies use some type of control, even though by paper or spreadsheets, but there is concern in develop and implement software to improve the management.