Controladoria: Conceituação e seu papel no modelo de mensuração do Sistema de Gestão Econômica – GECON / Comptroller: Conceptualization and its role in the measurement model of the system of economic management – GECON

This paper aims to conceptualize and analyze the role of controlling the Model of Measurement System of Economic Management GECON. Thus, it is necessary to emphasize that the Comptroller objectively advise the manager of the firm to provide alternatives for decision making within a Model of Economic Management ideal for businesses. However, this study sought to conceptualize and analyze the Comptroller through literature searches, identifying the characteristics and descriptions of the principles of the Model. The management model as well as all its managerial control is defined as a set of rules that is based on a tripod of pla-ing, and control. Information systems are essential for any GECON as well as the measurement model, that when backed into a system of informational quality, makes the role of the comptroller evidently effective. Brazilian Journals of Business Braz. J. of Bus., Curitiba, v. 2, n. 3, p. 2755-2770, jul./set. 2020. ISSN 2596-1934 2756