CONTROLLERSHIP AS A MANAGEMENT TOOL IN THE COST OF A CIVIL CONSTRUCTION COMPANY

In this article we attempted to demonstrate that the use of effective controllership can be essential for the maintenance of a company in a current market, in addition to assure the trustworthiness and integrity of accounting records, which is indispensable to the security of the company, as well as to safeguard the administrator in its decision making. Thus the processes become fast and easy to understand for every user, both internal and external that are used in this information. The present article aims to present the controllership as a management tool in costing of a construction company. Currently companies, both national and multinational, both private and public, have some failures in their internal controls. The importance of developing this research seeks information will able to help a company to maintain more suitable balance in the fields involved in this operation. Hence with offer competition supply, the situation that was already required before systematic monitoring, was introduced, since then, the integrated management systems in a way that the expression passed to controllership engage and presented as a link that aggregates and confronts aspects positives and negatives of organizations, converged them to search for higher productivity. Companies which took part of a questionnaire were analyzed in order to identify which types of tools are used for them to make internal control.