Luciane Reginato

AN STUDY ABOUT THE ASSOCIATION BETWEEN THE MANAGEMENT MODEL AND MANAGEMENT CONTROLS OF BRAZILIAN INDUSTRIES

The aim of this study was to investigate the association level between the management model elements and the types of management controls adopted by industrial companies in Brazil. The elements of the management model investigated in this study include organizing, planning, execution and control, while management controls were segregated into methods and costing systems, indicators of performance evaluation and philosophies and concepts applied for the purpose of managerial control. It were contacted 80 Brazilian industries, ranked by Exame magazine which annually publishes in the media Best Big Companies in Brazil, resulting in a return of 45 (56.3%). Data collection was developed through the application of research instrument answered by senior managers who might have a systemic vision of the company, which comprised the period from June to August 2009. For the data analysis techniques were applied to multivariate analysis, which consisted of descriptive statistics and structural equation modeling. The results showed significant levels of association between the variables within your construct and the construct management model showed significant association with the construct management controls, indicating therefore that the information organization, planning, execution and control of the management model have significant association with the types of management controls adopted by the companies investigated.

Una investigacion sobre las caracteristicas del modelo de gestion: un estudio de caso

The characteristics of the management model of organization can be the difference between a thriving business to one that is not, because of its ability to shape the form of administration of a company. However, such aspects can be viewed in different ways by each of its employees. Accordingly, this study aimed to examine the perceptions of managers from different hierarchical levels 1 (President and Director), 2 (managers), 3 (analysts and supervisors) on how they see the characteristics of the management model of its company. For both, a questionnaire was applied to 21 staff members of the aforementioned hierarchical levels, trying to cover all areas of business. The data were processed using the technique of cluster analysis, showing the similarities and differences between the answers given by participants in the research. To ensure the reliability of inferences made using this analysis in a second step, interviews were applied to the general manager, sales managers, the controller, the President, the production manager and manager of information technology. The results indicated that most respondents who are managers at level 1 and 2, is closer to the characteristics of the management model proposed by the administration of the company, the perceptions of clusters 3 and 4 were represented in higher discrepancy for the other on the characteristics of this model. 1 INTRODUCCION El medio ambiente empresarial puede tornar dificil la sobre vivencia de un emprendimiento. La combinacion de las variables que lo componen puede explicar el desempeno economico y operacional de una organizacion. En un contexto en el cual se suceden alteraciones en el escenario economico, tecnologico, politico y social, entre otros la existencia de inestabilidades es algo rutinario, demandando de los emprendedores e gestores habilidades para la deteccion de amenazas y de oportunidades que de alguna forma puedan, respectivamente, afectar o ser aprovechadas por la organizacion. Asi sobre ese prisma, se torna posible entender la razon por la cual las organizaciones alternan momentos de prosperidad con otros de dificultades, quedando a sus administraciones perfeccionar sus capacidades gerenciales, como forma de auxiliar las en el proceso de mantencion del equilibrio en sus ambientes aun frente a los desafios ambientales existentes en Palabras clave: Modelo de gestion. Gestion de procesos. Las percepciones de los directivos.