PERFORMANCE ASSESSMENT IN CONTROLLERSHIP POINT OF VIEW

Abstract

This paper discourses on Performance Assessment in Controllership point of view. It also makes remarkable considerations regarding the implementation, based on the available literature. First, Performance Assessment is conceived and several interpretations to this expression are made. In the next section, considerations regarding Controllership are made. This tool can contribute in the accomplishment of the mission and of the company objectives because it quickens the generation of useful and necessary information, which allows the managers to take decisions searching for efficacy in business. After that, two tools of management are used as examples, in order to assess the performance of an organization: Seis Sigma (Six Sigma) and BSC (Balanced Scorecard). At last, the conclusion of the paper presents new challenges that impose new views about the current assessment structures. The qualitative benefits reached and the betterment in the economic and financial performance of an organization were pointed. As is seen along the paper, the Performance Assessment is a strategic management and a Business Intelligence approach.