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Controller Paper

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A CONTROLADORIA E O
PAPEL DO CONTROLLER

André Renato Bizarro
 Eliane Ribeiro de Queiroz
 Monique Luise Liette


1

CONTROLADORIA
Abordagem Conceitual
É o conjunto organizado de conhecimentos das ciências da administração, economia, psicologia, estatística e principalmente da contabilidade.
Também pode ser compreendida como a ciência contábil evoluída, que passa a ser entendida como a ciência do controle em todos os aspectos temporais: passado, presente e futuro.
Já segundo o dicionário Houaiss: s.f. 1.órgão ou departamento controlador, especialmente órgão do governo destinado ao controle financeiro. 2.função de quem exerce esse controle.
2

CONTROLADORIA
Abordagem Procedimental
A controladoria utiliza as Técnicas
Gerenciais e o Sistema de Informações
Contábeis.
Funciona como um órgão administrativo com missão, funções e princípios norteadores definidos no modelo de gestão do sistema da empresa.
3

CONTROLADORIA
Abordagem Utilitarista
Tem a finalidade de apoiar as tomadas de decisões que servem de base para o planejamento e controle de tarefas.
“É responsável pela (...) manutenção dos sistemas de informações e modelo de gestão econômica, que supram adequadamente as necessidades informativas dos gestores e como órgão administrativo que responde pela disseminação de conhecimento, modelagem e implantação de sistemas de informações.”
Almeida, Parisi e Pereira in Catelli,1999 p.370
4

CONTROLADORIA
No controle das organizações
A controladoria é a unidade da organização que executa as funções de controle.
Controle: verifica se a execução das tarefas está no rumo certo para a realização do planejado. Ela também auxilia os gestores na função de planejar, ou seja, na decisão sobre objetivos e metas e os meios para atingí-los.
5

CONTROLADORIA
Histórico
CONTRE

+

Confronto com o original

RÔLE

Rol / Lista

=

CONTRE-RÔLE

Controle

A Contabilidade Gerencial com base em um modelo financeiro não consegue dar apoio na tomada das principais decisões.
Para ser relevante, o modelo contábil precisa ser estendido, flexibilizado, considerando novas dimensões, identificando e integrando variáveis, processos de trabalho e os recursos tangíveis e intangíveis. Foi desta lacuna da Contabilidade
Gerencial que surgiu a Controladoria.
6

CONTROLLER
Abordagem Conceitual
“É o responsável pela controladoria. Executivo financeiro responsável principalmente pelas contabilidades gerencial e financeira.”
Iudícibus e Marion(2001)

“...procura-se demonstrar quais são as novas posturas, atitudes e percepções(...)que devem ser adotados por um CONTADOR para se transformar num moderno controller.” Martin(2002)

S.s. 2g. Indivíduo responsável por uma determinada área administrativa, em certas organizações industriais ou comerciais.
Dicionário Houaiss

7

CONTROLLER
Formação Requisitada 1966-1999
25%

44%
1%
12%

1%

Contabilidade
Direito
Administração
Economia
Engenharia
Em aberto

17%

Fonte: SIQUEIRA & SOLTELINHO (2001, p. 75) adaptado.

8

CONTROLLER
Abordagem Procedimental
C.I.O.

CONTROLLER

C.E.O.

Contabilidade

Vendas
Produção

E.R.P.

9

CONTROLLER
Abordagem Utilitarista

Tem a finalidade de reunir, interpretar e reportar informações relevantes na tomada de decisões.

10

CONTROLLER
Funções
Fazer o planejamento e o controle.
Elaborar relatórios e interpretar informações.
Avaliar as informações e assessorar os executivos.
Realizar a Administração Tributária.
Elaborar relatórios para o Governo.
Promover a proteção dos Ativos.
Efetuar a Avaliação Econômica da empresa.
Financial Executive Institute

11

CONTROLLER
Funções Solicitadas 1966-1999
9%
23%

Planejamento para o controle

17%

Relatórios e Interpretação
Avaliação e Assessoramento
Adm. Tributária

1%
6%

Relatórios para o Governo

10%

Proteção de Ativos
Avaliação Econômica
Não Esclareceu

19%

15%

Fonte: SIQUEIRA & SOLTELINHO (2001, p. 73) adaptado.
12

CONTROLLER
Foco da atenção
As organizações existem para produção de valor.
A controladoria deve ser estratégica.
A transformação produtiva se faz através dos processos.
Os recursos constituem a base da competitividade.
A avaliação de desempenho deve ser integrada.
13

CONTROLLER
Perfil geralmente encontrado
Maioria do sexo masculino.
Idade acima de 31 anos.
Conhecimentos de informática (principalmente ERPs).
Domínio de dois ou mais idiomas.
Perfil voltado para liderança.
Facilidade de trabalhar em equipe e de se comunicar com profissionais de todos os níveis da organização.
Bons conhecimentos de contabilidade e finanças.
Habilitado a trabalhar sobre pressão.
Possui grandes conhecimentos da organização.
14

CONTROLLER
Posição hierárquica
Conselho
Administrativo
CEO
Controller
Contabilidade
Fiscal

Processos
Criação de valor

Orçamento

Contabilidade
Gerencial

Análise riscos e projetos

Auditoria
Interna

Diagnóstico do ambiente

15

CONTROLLER
Conflitos
Controller
Matriz

Gerente
Filial
Controller
Filial

16

CONTROLLER
Histórico
No Brasil, o controller surgiu nos anos 60 com a instalação de empresas multinacionais americanas, parecendo estar vinculado ao crescimento da importância da matriz produtiva brasileira.
Na época, esses profissionais vinham ensinar práticas contábeis americanas com vista ao desenvolvimento e implementação de um sistema de informações para os usuários da contabilidade e para manter o controle nas operações. 17

CONTROLLER
Evolução histórica
1960-1965: Baixa demanda devida a baixa complexidade dos negócios. Maioria das organizações com controle familiar.
1966-1969: Rápido crescimento da demanda graças ao aumento de fluxo de investimento direto, trazendo para o país empresas de maior porte e complexidade, em sua maioria norte-americanas.
Anos 80: Consolidação do controller no mercado.
Crescimento na requisição da função de administrador tributário. Anos 90: Domínio do idioma inglês e de softwares passaram a ser atributos básicos. Exigência de domínio em um terceiro idioma e pós graduação.

18

CONTROLLER
Nos Jornais
Nokia tem novo presidente de operações para o Brasil

Endividado, Corinthians compra jóia para Ricardo Teixeira

“...No canto da folha em que a
“...Markelin ingressou na compra do presente está registrada,
Nokia em 1967 como aparece a seguinte anotação, feita à controller, passando em caneta:Presente para o presidente seguida à gerente financeiro e da FPF, conforme informação do diretor financeiro(...)Em 1993, controller.No clube, Marcos passou à vice-presidente de
Fernandes, que controla as contas, é venda e marketing para a conhecido como controller...”
América Latina...”
Fonte: Folha de São Paulo on-line

19

CONTROLLER
Nos Jornais
Profissional de ciências contábeis assume nova função na área social

Mais dois executivos assumem culpa em erro contábil

“...Uma das funções que melhor remuneram o contador é a de
‘controller’ – a quem se atribui a responsabilidade pela melhor utilização dos recursos econômicos de uma empresa. É o ‘controller’ que desenvolve um sistema de informação para gerenciar o fluxo de valores da companhia. O salário(...) após alguns anos de carreira, pode variar de R$ 15 mil a R$ 30 mil”.

“...David Myers, ex-controller da
Worldcom (...) assumiu responsabilidade no esquema de falsificação, afirmando que recebeu ordens do ex-presidente financeiro da companhia,
Scott Sullivan...”
Fonte: Folha de São Paulo on-line
20

ACCOUNTABILITY
ACCOUNT

+

Registrar/Relatar

LIABILITY
Responsabilidade

=

ACCOUNTABILITY
Relatar com
Responsabilidade

É a obrigação de prestar contas dos resultados obtidos, em função das responsabilidades que decorrem de uma delegação de poder.
21

ACCOUNTABILITY
A controladoria se esforça a fim de se certificar que os registros contábeis estão sendo realizados com responsabilidade, clareza e veracidade, ou seja, é por meio dela que o accountability pode ser percebido.
O accountability mantém um status de responsabilidade na obrigação de execução das atividades e prestação de contas dos resultados obtidos.
A expectativa é a de que os gestores escolhidos procurarão sempre otimizar os interesses dos stakeholders da empresa, além dos seus próprios interesses pessoais.
22

BIBLIOGRAFIA
ANTHONY, R.N. & GOVINDARAJAN, V. Sistemas de controle gerencial. São Paulo: Atlas, 2002.
HORNGREN, C.T.; FOSTER, G. & DATAR, S.M. Contabilidade de custos. 9ª edição. São Paulo: Prentice-Hall do Brasil, 2004.
NAKAGAWA, M. Introdução à controladoria: conceitos, sistemas e implementação. São Paulo: Atlas, 1993.
WILLSON, N.C. Da contabilidade à controladoria: A evolução necessária. Revista de Contabilidade & Finanças – USP, São
Paulo, n.28, p 7-28, jan./abr. 2002.
SIQUEIRA, J.R. de, O profissional de controladoria no mercado brasileiro – do surgimento da profissão aos dias atuais. Revista de
Contabilidade & Finanças – USP, São Paulo, v.16, n.27, p 66-77, set./dez. 2001.
23

BIBLIOGRAFIA
TEIXEIRA, C.O. Contribuição ao estudo das funções e responsabilidades do controller nas organizações. Dissertação de mestrado – FEA-USP. São Paulo, 2003.

CARASTAN, J.T., A controladoria, o “controller” e seu contexto atual. Revista Decisor da Associação de Diplomados da FEA – USP, São Paulo, jan./fev. 2001.
ARRUDA, E. & PERRONE, R. Endividado, o Corinthians compra jóia para Ricardo Teixeira. Folha de São Paulo on-line, 31/01/2006.
STRAUSS, L.R. Profissional de ciências contábeis assume nova função na área social. Folha de São Paulo on-line, 17/10/2002.
Artigo Folha on-line. Nokia tem novo presidente de operações para o Brasil. São Paulo, 20/03/2001.
24

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Danao Paper Mill

...Report on Pulp and Paper Industry Leif Duncan S. Urdaneta University of San Carlos Technological Center Cebu City, Philippines Abstract Information about the pulp and paper industry that focuses mainly on kraft pulping using wood as raw material for paper production is covered in this report. Content includes a brief account of the global paper production status, a general overview of the kraft paper making process that is presented with a model mill PFD (with materials balance) from ÅForsk Engineering (2011) as well as actual information from Danao Paper Mill, general waste management practices recommendations by authoritative figures, actual waste management of Danao Paper Mill, future trends and direction of the industry in general and that of Danao Paper Mill, and finally, author’s conclusion and closing remarks. Table of Contents Introduction | 4 | Existing Industries | 5 - 8 | Manufacturing | General Overview | | | Pulp production | 9-11 | | Chemical Recovery | 12-13 | | Paper Making | 13-14 | | Danao Paper Mill | 14-15 | | Stock Preparation | 15 | | Repulping | 15-18 | | The Paper Machine | 18-20 | | Mass Balances | 21 | | Process Flow Diagrams | 22-23 | Waste Management | Overview | 24-25 | | Danao Paper Mill | 25 | Future Trends and Direction | Philippines | 26 | | Danao Paper Mill | 26 | Conclusion | 27 | Recommendations | 27 | References | 28-30 | Introduction Starting at around 1965, paper industries around...

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