CONTRIBUTION OF CONTROLLERSHIP IN INTERNATIONAL TRADE TO COST REDUCTION IN INTERNATIONAL OPERATIONS: A CASE STUDY

Abstract

Controllership as an administrative sector in companies has among its tasks providing information on international trade, through which it assists the decision process in all its phases, planning, execution and controlling. Taking this into consideration, the overall objective of this article consists in presenting the contribution of controllership in the international trade to optimizing the results of the international operations. Methodologically, this study features exploratory character, making use of a bibliographical review and leading to a reflection on the importance of controllership in the international trade area. The relevance of the international trade terms, known as Incoterms, has also been approached, because their correct utilization tends to reduce costs. Specifically, the data were collected at the Albany International Tecidos Técnicos company, located in Indaial, the Santa Catarina State, Brazil, from January to December 2004. In data analyses, we present comparative charts between the cost of imported goods in two situations: one within normal importation and the other within a drawback suspension modality. The latter system is considered an incentive to export, diminishing the cost of imported input. The research result has demonstrated that the drawback procedure allows the exporting companies to improve their degee of competitiveness on the international market by reducing the fiscal duties on the importation of raw materials and parts, among others. Keywords: Controllership. Drawback. Optimizing the results.