O suporte informacional da controladoria para o processo decisório da distribuição física de produtos

Abstract

The research that underlies this article aimed to examine the informational support provided by Controllership to the Logistics' decision-making process, with a view to the physical product distribution function.Thus, three companies were selected from a list of publicly traded companies from Santa Catarina State, which possess a Controller's department as an administrative organ, as well as a Logistics sector.This list was obtained from the homepage of the Comissão de Valores Mobiliários - CVM. It was disclosed that the Controller's department exerts its functions in order to contribute to the optimization of the company's global results, although it does not necessarily manage the company's management accounting information system. Therefore, it was concluded that the management accounting reports, generated by the Controller's Department with a view to the physical product distribution function, generally are not issued in a specific way for the Logistics' decision-making process, since this particularity only occurs when the Controller's department manages the information system. In the companies that were examined, this function is attributed to the Controller's department in only one case.