Performance assessment: a challenge of the behavioral aspects for the controller´s

Abstract

Amost the several Controller´s objetives, the performance assessment has proved to be difficult to undertake when the company has to face great range of factors, which are involved in this procedure. This study attempts to present performance assessment as a relevant tool, which may support a company when it decides to implement new strategic actions. To this aim, it is not enough to have the physical and financial structure as, assuming thatr direct action will be undertaken by individuals that will be managing areas of responsabilities, these will have to be assessed in relation to their real possibilities in the achievement of the planned actions by the highest ranking managers in the company. This procedure, as its is well known, is not easy to realize, and in face of the present "economic storm" lived by the world economy and, more specifically, Brazil´s, the contribution by human rescurces progressively been more relevant to the achievement of results.