THE IMPORTANCE OF CONTROLLERSHIP IN THE MANAGEMENT OF RIVER TRANSPORTATION COMPANIES IN THE AMAZON

Abstract

This article aims to analyze the application of controllership as an essential tool for process optimization, cost control, and strategic decision-making support in river transport companies in the Northern Region of Brazil, focusing on the state of Amazonas. In this region, river transport is the main means of moving people and goods, playing a vital role in territorial integration and socioeconomic development. Considering controllership as a management support area responsible for ensuring the transparency and reliability of accounting and managerial information, this study seeks to verify how controllership is applied in river transport companies in Amazonas and to identify how its implementation contributes to the efficiency and sustainability of business operations. To this end, a qualitative, descriptive, and exploratory approach was adopted, based on bibliographic and documentary research, as well as a case study applied to a company in the sector. The research, qualitative in nature and descriptive-exploratory in character, was developed based on bibliographic and documentary review and a case study conducted in a company from the sector. The results show that the absence of structured controllership practices leads to administrative and financial deficiencies, while the implementation of an integrated management system, combined with employee training and process digitalization, resulted in significant improvements in efficiency, control, and reliability of information. It is concluded that controllership is a strategic and indispensable instrument for the sustainability and competitiveness of river transport companies in the Amazon region.