Strategic controllership and corporate governance in small and medium enterprises - the practical integration between administration and accounting
Strategic controllership and corporate governance in small and medium enterprises - the practical integration between administration and accounting
DOI:
https://doi.org/10.51473/rcmos.v1i2.2025.2213Keywords:
Strategic Controllership; Corporate Governance; Key Performance Indicators (KPIs); Financial Management; SMEsAbstract
The economic sustainability and operational longevity of Small and Medium Enterprises (SMEs) in a volatile market depend intrinsically on moving away from an empirical management model toward a data-driven approach with rigorous internal controls. This article proposes an exhaustive analysis of the integration of Administration tools and the normative rigor of Accounting Sciences as vectors of corporate perpetuity. The research is structured in thematic axes that dissect the implementation of controls, tax compliance, strategic cost management, in-depth analysis of key performance indicators (KPIs), and budgetary planning. To make the concepts tangible, the study presents a simulated practical case that demonstrates the application and direct results in a distributor's operations. It concludes by presenting an authorial methodology for managerial structuring, demonstrating that the adoption of controllership practices not only mitigates insolvency risks but also serves as an irreversible catalyst for market value.
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Copyright (c) 2025 Karoline Andrade Machado de Souza (Autor)
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