Influence of managerial control tools in performance: empirical study in industrial companies of Paraná

Abstract

This study objective was to investigate the influence of knowledge, use and degree of importance to employee management control tools in the performance of industrial based organizations operating in the State of Paraná. Regarding the methodological design this research is descriptive and quantitative survey. The object of study population comprised 1809 companies registered in the Federation of Industries of Paraná (FIEP), and the random sample consists of 149 companies. The instrument of data collection occurred through questionnaire that addressed issues related to the following management control tools: formal strategic planning, budgeting, absorption costing, based costing activities, activity-based management, variable costing, target costing, balanced scorecard, cost / volume / profit, product profitability analysis (contribution margin), value chain analysis, product life cycle analysis, capital budgeting techniques, performance of economic measures analysis (EVA, profit residual), and basic financial statements. For data analysis we used descriptive statistics and test ChiSquare. By analysis of the results it was possible to notice that the majority of managers know the tools of managerial controls, however there is a low percentage used of these and many deem important, but don't use them. Finally, the survey findings revealed that among the researched tools, only the use of the budget has influenced the performance of companies object of study.