ANALYSIS OF THE PERFORMANCE OF THE CONTROLLERSHIP SECTOR IN COMPANIES IN THE TREATMENT AND DISPOSAL OF NON-HAZARDOUS WASTE INDUSTRY. ANALISE DA ATUACAO DO SETOR DE CONTROLADORIA EM EMPRESAS DO RAMO DE TRATAMENTO E DISPOSICAO DE RESIDUOS NAO PERIGOSOS

Abstract

This article aims to analyze the performance of controllership in two companies in the field of treatment and disposal of non-hazardous waste. Regarding the methodology, an exploratory and descriptive research was carried out, through a bibliographic and documentary survey, with a qualitative and quantitative approach, whose data were collected and analyzed. As for the results of the study, first, the understanding of the controllership theme and its participation in the business management process was deepened, seen as an organizational area that subsidizes managers in the search for business effectiveness. Through data analysis, it was observed that the two companies do not have a well-structured controllership, acting only in the planning and budget control functions. To expand its functions, the research suggested analyzing the control indicators of these companies and presenting them to managers. Analyzing the accounting data of the companies studied, their indicators were presented in this article. The evaluation of the indicators made it possible to justify the use of this information in the management process of the two companies to achieve their goals more effectively. It was concluded that the restructuring of the controllership area is essential within both companies.