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Ingeniería Industrial
versão On-line ISSN 1815-5936
Resumo
NOGUEIRA-RIVERA, Dianelys et al. Analysis financial-economic: Achilles heel of the organization. If application. Ing. Ind. [online]. 2017, vol.38, n.1, pp. 106-115. ISSN 1815-5936.
Management control is a science with a growing connotation, basically because of its contribution to follow up and control of the strategic planning process. Planning and control are acknowledged to be two sides of a coin for, ever since the main phases of planning, it is necessary to control the organization performance so as to take proactive measures and, this way, to ensure the accomplishment of projected goals. In spite of the fact that organizations shouldn´t be evaluated only with financial indicators, it is unquestionable the relevant role that economical dimension plays in management control, which is to reach strategic goals in an effective way. For instance, this paper exposes a set of steps to conduct an economic and financial analysis, as well as a supportive case of study.
Palavras-chave : analysis financial-economic; management control.