CONTROLLING AS A SUPPORTTOOL FOR COMPETITIVE STRATEGIES: CASE STUDY IN A MOBILE TELEPHONE COMPANY

Abstract

This article aims to investigate the paper of the Managemental Accounting department of a Brazilian Mobile Phone Company in the support to the competitive strategies. This research is important because this sector is of most dymanic and import of Brazilian and worldwide, thus possessing, potential to spread new practical of management that if they show utility in the resolution of the enterprise problems. A research was carried through, involving on interviews with controllers of the Managemental Accounting sector and executives to the organization. The results had evidenced that the information of this department make possible the knowledge of the market, of form to face the competition. The agreement that the managers possess of this industry is its attractiveness. The main threat the competitiveness of the organization in the market is the degree of rivalry of the competitors. Key Words: Mobile Telephony. Managemental Accounting. Competitiveness.