Management Control by means of the Benchmarking: the case of an Organization of Science and Technology of the Navy of Brazil

Authors

  • Anderson Soares Silva
  • Ana Carolina Pimentel Duarte Fonseca

Keywords:

Management Control, Benchmarking, Comparative Information.

Abstract

In recent years, an organization of the Navy of Brazil comes if detaching for the reach of the objectives established in its strategical planning. Related organization, called CASNAV, got followed awardings, enters the years of 2004 and 2007, in the National Prize of Public Administration of the Federal Government. Ahead of such results, the present work had for objective to verify if benchmarking can be pointed as instrument of management control, in the case of the CASNAV. For the reach of the intended objective, an used plane of reference was defined as element maker of the development of the research. Given the characteristics of this work it was opted to the adoption of the case study, as research strategy, for making possible the reach of a bigger depth on the subject and for allowing a greater to be able of analysis of the organization. The procedure of collection of information of the present research, used of primary data and secondary data. In the collection of primary data, one of the main sources was the not participant comment. Already the secondary data had been collected, mainly, through the documentary research and of the access to the page of the CASNAV in the Intranet of the Navy. The joined results had propitiated the agreement of that the organization if uses of benchmarking as form to keep its members better informed, contributing for the occurrence of behaviors adjusted in the direction of the achievement of the organizational goals. This if of the one for the fact of that when taking knowledge of best the practical ones adopted in other organizations, comparing them with its practical interns, the people feel themselves stimulated to search the reach of the same level gotten for such organizations. Ahead of this, it was possible to point a proximity of the practical ones adopted by the CASNAV with the praised ones in literature in what it refers to the use of benchmarking as instrument of management control.

Published

2009-09-16

How to Cite

SILVA, A. S.; FONSECA, A. C. P. D. Management Control by means of the Benchmarking: the case of an Organization of Science and Technology of the Navy of Brazil. Contabilidade Vista & Revista, [S. l.], v. 20, n. 2, p. 65–98, 2009. Disponível em: https://revistas.face.ufmg.br/index.php/contabilidadevistaerevista/article/view/615. Acesso em: 22 nov. 2024.