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Previous issue date: 2006-01-23 / The purpose of this study is to analyze the role of Controllership as a tool to support risk management in non-financial companies. Risk management is a widely discussed and disseminated subject amongst financial institutions. It is obvious that economic uncertainties and, consequently, prevention and control must also exist in non-financial companies. To enable managers to take safe decisions, it is essential for them to be able to count on instrumental support that provides timely and adequate information, to ensure lower levels of mistakes or risk exposure. However, discussion concerning risk management in non-financial companies is still in its early stages. Considering this gap, this study aims at assessing how Controllership has been acting in companies under the insight of risk and how it can contribute to risk management in non-financial companies. Initially, the concepts that guide the Controllership and risk management tasks are described based on bibliographical research, aiming at identifying the information that assists the risk management process. Subsequently, a field research was carried out with non-financial companies that are located in the city of S??o Paulo and listed in the S??o Paulo Stock Exchange (Bovespa). The research was carried out using questionnaires, which were sent to Risk Officers or Controllers of those companies with the purpose of evaluating the perception of such managers on the subject. The results of the research allow us to conclude that Controllership offers support to risk management, especially in strategic planning, through opportunities and threats analyses and through budget control. / O prop??sito deste estudo ?? analisar qual o papel da Controladoria como ferramenta de apoio ?? gest??o de riscos em empresas n??o-financeiras. A gest??o de riscos ?? assunto bastante discutido e difundido no ambiente das institui????es financeiras. Naturalmente que incertezas econ??micas e, conseq??entemente, preven????es e controles devem existir tamb??m nas empresas n??o-financeiras. Para que os gestores possam ter seguran??a nas tomadas de decis??es, ?? imprescind??vel que tenham suportes instrumentais que propiciem informa????es tempestivas e adequadas, assegurando-lhes a menor possibilidade de erros ou exposi????o a riscos. Entretanto, discuss??es acerca da gest??o de riscos nas empresas n??o-financeiras ainda s??o incipientes. Considerando a exist??ncia dessa lacuna, este estudo visa avaliar como a Controladoria vem atuando nas empresas sob a ??tica dos riscos e de que forma pode contribuir para o monitoramento de riscos nas empresas n??o-financeiras. Inicialmente, s??o apresentados, a partir de pesquisa bibliogr??fica, conceitos que norteiam as fun????es da Controladoria e da Gest??o de Riscos, buscando identificar informa????es que auxiliam o processo de administra????o de riscos. Posteriormente, ?? realizada uma pesquisa de campo junto ??s empresas n??o-financeiras localizadas na cidade de S??o Paulo, e que est??o listadas na Bovespa. A pesquisa foi conduzida por meio de question??rios enviados a gestores de riscos ou controllers, com o objetivo de avaliar a percep????o dos gestores quanto ao tema. Os resultados obtidos com a pesquisa permitem concluir que a Controladoria fornece suporte ?? gest??o de riscos, principalmente durante o planejamento estrat??gico, mediante an??lises das oportunidades e amea??as e por meio do controle or??ament??rio.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/605 |
| Date | 23 January 2006 |
| Creators | Guimar??es, Iolanda do Couto |
| Contributors | Parisi, Claudio, Fernandes, Francisco Carlos, Pereira, Anisio Candido |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Controladoria e Contabilidade Estrat??gica, FECAP, BR, - |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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