To exert the function of Controllerrequer sufficient knowledge of the activity to be able to execute it adequately, requires interaction and leadership to be able to follow the dynamics of the process and donegcio for which it is receiving such confidence, the professional of this area temuma specific function. So that the management process is complete oprofissional must have one ample vision, acting and controlling all the areas daentidade. Some types of Controller exist, amongst which we can cite: FinanceController, Corporative Controller, Planting Controller, Senior Controller, Controller de Unidade business-oriented and Manager of the System of InformaesGerenciais of the Organization. Ahead of the current importance imputed to the system decontroles, one sees that the conceptual image of the Controladoria modified it longodo time. The control concept, as well as the performance of the Controladoria, folloied the evolutivo process of the organizacional management.
It was transferred of umambiente traditional of management and production for a total control of qualidadeque lead the deep modifications in the internal dynamics of the organizations. In modernity, the Controladoria has an executive function of assessoriado main of the organization, beyond having as responsibility oestabelecimento of a system of controls that comes to make possible the aoadministrativa. With the evolution of the technology and by means of the conscience deck imperfections they cause costs and of that the activity of the supervisor is an expense queno adds value to the product, of the point of view of the majority of the consumers, these hierarchic levels had been being abolished. For this, one searched, to entotornar the conscientious laborers of its paper in the search of the product quality eservios, you make them more engaged with the imbudos results and of the suaresponsabilidade for the self-control. The accountant more was come back to assist the homemprodutor and, for such, he was dedicated to organize it, to evaluate, to inventory and you register its activities.
How much to the hierarchic control, directly determination of the direct administration in immediate way are subordinated to the President of the Republic and the Secretary of the Treasury, fulfilling, accepting the lines of direction of the presidency, or mediate, with the CMN defining politics and regulating activities, as much it BACEN, how much of the CVM. National Monetary advice the National Monetary Advice (CMN) is an Autarchy created for Law 4,595, of 31 of December of 1964 with being able deliberative maximum of the National Financial System. He is responsible for the general lines of direction, forwarded for its functioning. He is constituted by the following members: – Minister of State of the Farm – Minister of State of the Planning, Budget and Management – President of the Brazilian Central Bank Abilities – To establish the general lines of direction of the politics monetary, exchange and credit – To regulate the conditions of constitution, functioning and fiscalization of the financial institutions – To discipline the politics instruments monetary and exchange Objectives Of in accordance with the article 3, that politics of the National Monetary Advice is mentioned to it, this will have as objective: – To adapt the volume of the ways of payment to the real necessities of the national economy and its process of development – To regulate the value internal of the currency, for in such a way preventing or correcting the inflationary or deflacionrios surtos of internal or external origin, the economic depressions and other deriving disequilibria of conjunctural phenomena – To regulate the external value of the currency and the balance in the rocking of payment of the Country, in view of the best use of the resources in foreign currency – To guide the application of the resources of the institutions financiers, wants public, wants private, in view of propitiating favorable conditions the harmonic development of the national economy – To propitiate perfectioning of the institutions and the financial instruments, with sights to the biggest efficiency of the system of payments and mobilization of resources – To watch over for liquidity and solution of the financial institutions – To co-ordinate the politics monetary, credit, budgetary, fiscal and of the public, internal and external debt – To authorize paper emissions currency – To approve monetary budgets prepared by the Brazilian Central Bank Brazilian Central Bank the Brazilian Central Bank is an integrant federal autarchy of the National Financial System, being tied with the Treasury department of Brazil. It is main the monetary authority of the country, having received this ability from three different institutions: the Supervision of the Currency and Crdito (SUMOC), the Bank of Brazil and the National Treasure. Central banking – Brasilia the Central banking was created in 31 of December of 1964, with the promulgation of the Law n 4.595. Abilities – To emit paper currency and metallic currency – To receive the collects obligatory from the commercial banks – To carry through operations of rediscount and loans of assistance to the liquidity to the financial institutions – To regulate execution of the checks clearing services and other papers – To effect, as instrument of monetary politics, operations of purchase and sales of federal public headings – To authorize, to normatizar, to fiscalize and to intervine in the financial institutions – To control the flow of foreign capitals, guaranteeing the correct functioning of the exchange market
It is true that, when arrive on hot days, you want to remove the boots, wool socks, shoes with laces and welcoming to the days of Sun, beach and terraces with all the freedom in the world at our feet. And while for footwear women star are sandals in all its varieties, men nor remain short in terms of design and fashion in shoes, and bet strong each year by those who are considered to be the Kings of the months of heat: the nautical and moccasins. The indisputable attractiveness of nautical shoes does not take fashion, year after year. The design of these modern Classics has just changed with the seasons; Although the lines have lightened and simplified to accommodate the new trends, the nautical preserve that essence that reminds us to yachts and the Riviera, and that make them a safe bet for any time of the day or night. The current Clarks models incorporate an Active Air system, which consists of an air Chamber located in the sole that cushions the step, thus increasing comfort. Style shoes for twenty-four hours a day. Moccasins are another popular option among male footwear for the summer months. Year after year, the designs are renewed in these shoes classic imtemporales. The current lines show a very modern elegance, with blunt and rounded toe and a sexy sports style. In colors, they send the chocolate brown and camel tone, perfect to combine with fashion that will be more this summer: worn jeans, Navy blue stripes and white and red accents.
Competitive advantage is, therefore, the mesmice opposite. It is in that it inhabits, basically, the profits of productivity gotten by the Metalic, which did not hesitate, since the beginning of its activities, in establishing a strategical differential in relation to its competitors, as he will be demonstrated throughout this work. Of this form, the theoretical referencial where if apia this research will not only fall again on the concept of ' ' advantages competitivas' ' of PORTER (1999: 43) and of its seguidoresda Traditional Economy, such as GHEMAWAT (2000), PRAHALAD (2002). The base theory will examine, also, the concepts of ' ' development sustentvel' ' of the World-wide Commission on Environment (WCED) defined as that one that ' ' it looks for to take care of to the necessities and aspirations gifts without compromising the capacity of also to take care of to the ones of futuro.' ' , beyond other authors adepts of the Ambient Economy, such as, HOLLIDAY, SCHMIDHEIRY and WATTS (2002), SOUZA (2000), ALMEIDA (2003) and its concept of ecoeficincia, understood, here, as as ' ' a philosophy of enterprise management that incorporates the ambient management, associating it the objectives econmicos' ' , that is, ' ' the main objective of the ecoeficincia is to make the economy to grow qualitatively, and not quantitativamente.' ' The examination of the Metalic case under the points of view of two chains of thoughts, ' ' Traditional economy versus Ambiental' Economy; ' , argued above, it accurately aims at to verify until point the two theories tend to converge to one another one and new theory, being conciliated and harmonizing the positive points of each one of them. At last, the inquiry will purely develop in level theoretician and empiricist, whose main methodology will be the bibliographical study. Using itself still the use of the publication of the research carried through for the BNDES in 1998, concerning market of ' ' Metallic packings for Bebidas' ' 1 and of ' ' Magazine Metallurgy of Matrias' ' 4 intitled of ' ' Embalagens' ' , the inherent statisticians to the subject of this work will be presented, as well as the reasons for which the cost of the steel cans became inferior the ones of the aluminum cans.