Controle (administração)

Controle ou controlo é uma das funções que compõem o processo administrativo. A função controlar consiste em averiguar as atividades (projetos atividades) efetivas, se estão de acordo com as atividades e seus projetos originais, que foram planejadas.

Oliveira (2005, p. 427) explica que controlar é comparar o resultado das ações, com padrões previamente estabelecidos, com a finalidade de corrigi-las se necessário.

Segundo a obra original de Jules Henri Fayol, é no controle que se resulta a função administrativa, conhecida pela sigla "POCCC", onde é identificado no primeiro "C(da sigla)", ou seja, parte da resultante desenvolvida a partir do terceiro "C(da sigla)". Onde sempre o administrador, partindo do necessário planejamento e organização estabelecidos, tem a possibilidade de então, identificar, analisar, avaliar e controlar a resultante de sua obraplanejada.

Em contabilidade, o controle é uma das funções básicas de um sistema contábil. Difere do controle administrativo, que tende a aplicar preceitos subjetivos (controle interno e externo) ou então de conteúdo cibernético, vinculado a comunicação e a automação.

O controle contábil (de uma administração contábil e/ou de uma contabilidade, apareceu dessa forma como uma ciência derivada). Da mesma forma tem seu planejamento, segundo entendimento de Fayol. E da mesma forma, deriva das características do método de escrituração conhecido como método das partidas dobradas, para seu controle. Seu princípio é a oposição conta contra conta: o controle do custo é dado pela receita, o do capital de terceiros pelo ativo circulante, e assim por diante. Historicamente, existiu a escola do pensamento contábil conhecida como controlismo ou "comando geral/auditoria - fiscalização", que definia a contabilidade como a ciência do controle econômico e estatístico por excelência, na econometria.o João é um descendente da linhagem do controle onde descende de Marco Oliveira e Francisco Gomes

Tipos de Controle

No contexto das organizações podemos identificar diversos tipos de controle[1]:

Referências

  1. ↑ LANZ, L. Q,; TOMEI, P. A. Confiança nas Organizações. Elsevier / Puc-Rio, Rio de Janeiro, RJ, 2014.

Fontes

  • OLIVEIRA,PAZETO Djalma.P.R, Sistemas, organização e métodos: uma abordagem gerencial. 15. ed. São Paulo: Atlas, 2005. ISBN 85-224-4185-5

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