Controle Gerencial em Empresas Internacionalizadas: Caso Petrobras Uruguay Distribución

Abstract

Known as one of the biggest companies of Brazil, controlled for the government, Petrobras presents an internationalization process s divided in two stages: (i) searchs of better contractual conditions for supplying domestic market; and (ii) world-wide spotting, financial security and internationalization of the mark. Both perspectives of international performance had promoted the advantage competitiveness, even tough under distinct behaviours. The objective of this study is to measure the impact of the internationalization s process on the management control system of the leading: Petrobras Uruguay Distribución, subsidiary in the downstream segment and created in 2006 by a process of sould reorganization in face of the acquisition of Shell s assets. To answer to this purpose, was analyzed the possible changes of the management control system and the existing relationships, in terms of closeness and distance of this literature and the study. Therefore, the chapter of literature s revision represents theoretical basement which is responsible for the approaching the characteristics of the controls systems, identification of the contexts that influence of this design and prominence for the types of internationalization, on the behaviours and motivational aspects, besides approaching the theories of corporate life cycle. The method applied in the test of the review of literature was the exploratory case s study approaching an unique case, by the application of a standard questionnaire. The research variables a related to the relationship of the literature and the questions of research, witch were classified, according its nature, in contingents and identifiers. The results obtained made possible to evaluate the level of the impact of internationalization process and the capacity of adaptation of organization to the new contexts, proving that the use of new strategies, international or new businesses, influence the design of the management control systems that it will reflect, in the ratio of the managers interest, a control process more adjusted to the organization.