MANAGEMENT CONTROL SYSTEM IN INTERNATIONALIZED COMPANIES: THE OPTO ELETRÔNICA CASE

Authors

  • Ailson Ferreira da Silva Universidade do Estado do Rio de Janeiro - UERJ
  • Josir Simeone Gomes Universidade do Estado do Rio de Janeiro - UERJ

DOI:

https://doi.org/10.5380/rcc.v2i1.18287

Keywords:

Internationalization. Management control. Budget. Internationalization

Abstract

The main goal of this paper is to verify the impact of the internationalization process of the Brazilian enterprise, analyzing the Opto Eletrônica company.  The applied methodology was the case study the data collection based on the company web site as well as the application of questionnaire.  On this research we established a parallel between the procedures concerning management control that we can find on the literature  and the one applied to the company.  The results are in agreement with the literature in some aspects but diverge on others.  Nevertheless the impact on the management control system was negligible.  Concerning the world crises, the company was not so affected, even though the managers at the foreign branches were advertised to be aware of the exchange fluctuation when concluding contracts.

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How to Cite

da Silva, A. F., & Gomes, J. S. (2010). MANAGEMENT CONTROL SYSTEM IN INTERNATIONALIZED COMPANIES: THE OPTO ELETRÔNICA CASE. Revista Contabilidade E Controladoria - RC&C, 2(1). https://doi.org/10.5380/rcc.v2i1.18287

Issue

Vol. 2 No. 1 (2010): Volume 2| Número 1| Jan./Abr.| 2010

Section

Articles

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