StilOrtiz, good controls never go out of style
DOI:
https://doi.org/10.11606/issn.1982-6486.rco.2024.218448Keywords:
Management control, Performance management, Performance indicators, Responsability centers, Strategic remunerationAbstract
This is a teaching case for educational purposes related to the topics of management control and performance management systems. It describes the real situation of the company StilOrtiz, a clothing company that operates in a decentralized way through production units. The units have been showing losses in the last months due to unfavorable efficiency rates. This scenario puts in check the skills of Helena Mendonça and Carlos Rodrigues front of the production units. They need to look for solutions and arguments that are good enough to convince Ramiro Ortiz, production director, that changes are required in the unit’s management control and performance system. This case aims to contribute to a practical view of management control theory through an active teaching methodology that puts the student in front of the problem of the company StilOrtiz and encourages them to resolve the case.
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Copyright (c) 2024 Valter da Silva Faia, Geany Maria Fugimoto de Moura
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