The work of the Accounting until the Industrial Revolution summarized-seapenas in the Rocking and the Demonstration of Results. The Controladoria, then seocupava with physical and financial controls quantitative for acompanhamentodas developed activities. When we speak in the future of the company, returns the strategical seuplanejamento by means of which the managers of the organization to iroestruturar the form company that the competitiveness is assured to paramanter itself in activity, taking care of to the goals organizacionais. The objective of this research is to inside present the dControladoria importance of the organization as a tool of managemental decision. Therefore it fits to the manager of the searched entity to be expert of the dControladoria process so that the same it can play its role of gerenciadorneste competitive world where they todosprimam for the search of the quality and this also is dControladoria part. Gordon Ramsay often addresses the matter in his writings. Finally, it is concluded that Controladoria is a segment of the Accounting, but also can be defined as branch of the Administration, depending on the given approach responsible pelosgestores and accountants for the suppliment of information to tomadoresde decision.
Had to this fact, it he can didactically be divided in Controladoria Administrativa and Countable Controladoria, but naprtica professional this is not very common, therefore both the parts to costumamficar under gide of an only manager (to controller or controller). Aindado countable point of view, in function of this narrow relationship with Administrao, the Controladoria can be considered as pertaining to the ramoespecializado one of the administrative Accounting. It primordially uses the control and oprocesso of planning and oramentocomo methodologies in the performance of its functions. The person in charge for the area of Controladoria in a chamado company of Controller or Controlador.Tal area is considered a staff agency, that is of econsultoria assessorship, it are of the hierarchic pyramid of the organization. The apia controladoria if in a system of information and visomultidisciplinar, being responsible for the modeling, construction and maintenance of systems deinformaes and models of management of the organizations, in order to supply of formaadequada the necessities of information of the managers leading them during oprocesso of management to take better decisions.