O impacto da internacionalização no controle gerencial e a influência da tecnologia da informação : estudo de caso com as maiores empresas de cosmético do Brasil

Abstract

The objective of this research was to determine whether the management control systems and the internationalization process of Brazilian companies are in line with the academic literature on the subject. In addition, the study sought to determine the influence of the tools of information technology in management control systems to global companies. To limit the scope was selected the perfumery sector which occupies the sixth position on participation in the overall retail sales in Brazil. Were invited and accepted to participate in the survey the following companies: Realgems do Brasil, Fábrica Nacional de Perfumes (Água de Cheiro), Racco Cosméticos, Niely do Brasil Cosméticos, Adcos Cosméticos, Age do Brasil (Akakia) e O Boticário. Initially, through the literature review, we tried to present the main features of management control system: concepts, marketing strategies, tools and perspectives (financial and nonfinancial). Then, they were told the main characteristics about the process of internationalization of companies: theories, strategies, models, motivations, difficulties. Finally, we presented the technological solutions used in management control and the process of internationalization. This research methodology used exploratory, descriptive, qualitative data obtained by the subjectivity. The research may also be classified as deductive, because he left a theoretical framework for reality, and used the method of multiple case study. To collect data, we used primary sources (survey interviews) and secondary sources (scientific papers). The results obtained are finding that management control systems and the process of internationalization of the companies surveyed, except a few exceptions, are very close to what was presented in the literature review. There is also the strong influence of information technology in management control systems of companies.