CONTRIBUIÇÕES DOS SISTEMAS DE CONTROLE GERENCIAL PARA A IMPLEMENTAÇÃO DA ESTRATÉGIA ORGANIZACIONAL.

Abstract

In order to achieve their strategic objectives, organizations use management control systems (MCS), which seek to guide the organizations for this purpose, making them to evolve with the competitive market. The aim of this research was to describe how the use of MCS can contribute for the implementation of organizational strategy, identifying the existence and use of such MCS; and to as much as to verify the existence and use of the levers of control, proponed in the theoretical model by Simons (1995). To achieve this goal, a multinational company in Goiás state was chosen for the case study method. Relevant aspects of the use of existing SCG in the organization were described, thus being evidenced through analysis by interviewing the organization strategic area, as well as analysis of the responses provided by the structured questionnaire applied to employees. The presence of the levers control by Simons (1995) were noted, as their interrelationships and influences on the implementation of the researched organization's strategy. It is expected that the results of this research contribute to a better understanding of the MCS usage in organizations and their role on the implementation of organizational strategy.