Controladoria estratégica aplicada à combinação de negócios

Abstract

The purpose of this research is to discuss and elucidate business combinations and strategic controllership, demonstrating how business combinations can be an element used by controllership as a strategy and planning for organizations, outside the scope of corporate reorganization. Thus, an attempt was made to clarify the complex business combination process, highlighting its main points pertinent to the organization, from an accounting perspective. We sought to elucidate strategic controllership as an essential part of the planning and control of companies. As for the methodology applied in this research, two resources were applied, the first one deals with a series of three interviews carried out with professionals with experiences in their careers on related themes, where they present their points of view on business combination and strategic controllership; the second resource used a company as a parameter, which is a company that went through a business combination transaction. In the results of this research, for discussion purposes, the economic-financial indicators generated by the company's accounting information and passages from the interviews were used, in order to highlight the objective of this research, which deals with the analysis of these indicators in the business combination from the perspective of of strategic controllership.