STRATEGIC PLANNING AND CONTROLLERSHIP: A MODEL TO MAKE THE CONTRIBUTION OF THE ORGANIZATION AREAS POTENT

Abstract

The management process, understood as an Operational Plan, Program, Execution, and Control, aims at changing the company from a recent situation to a desirable one. In this sense, the Controllership area has a fundamental participation, since it is responsible for the company economical management. Therefore, the Controllership department participates in the process to obtain the best plans in order to accomplish the mission, based on the resources set available to perform the events related to the activities of each area. The Strategic Planning is a management process and must be developed in steps, obtaining, thus, the best strategic guidelines set, able to make the best of the opportunities and strong points, as well as to make the impact of the debilities and the company’s environmental weak points less intense. As a result, considering each area, this process must be developed using an adequate methodology in order to make the manager’s abilities potent, there is, specialists in the activities they manage, as well as to make all the subjects involved, so that they can contribute to obtain the best guidelines set possible. This process product, the Strategic Plan, has to assure both the mission accomplishment and the company’s continuity, considering the present current turbulent environment. The controllership area must participate in the organizational structure as a line department with authority upon the result of the activity at the economical level. Therefore, it is directly responsible for managing the company’s economical result. Its participation in the Strategic Planning occurs by elaborating its own area plan and supporting the other department in order to obtain the best information on the economical environmental variables.