CONTROLLERS' INSTRUMENTS USED BY ENOGASTRONOMIC WINEMAKERS IN SERRA GAÚCHA, RIO GRANDE DO SUL, BRAZIL

Abstract

This study aimed to identify internal control instruments used by enogastronomic wineries in Serra Gaúcha, Rio Grande do Sul, Brazil. The research had a qualitative approach, data were collected through an interview with semi-structured questions. The interviews were recorded and then transcribed. The data collection by easy access, i.e., the interviews were conducted online, with the managers of 5 wineries from the fifteen existing in Serra Gaúcha, Rio Grande do Sul, Brazil, who were willing to participate in the research. As a result, one can see that cash flow and internal control auditing are the tools most used by the companies surveyed, after all, all of them stated that they use them, coming second the ROI return on investment, the budget and the financial economic indexes being used by 4 of the companies surveyed, only one does not, in third place was the ROE return on equity, 3 companies use it and 2 do not, while ROA return on total assets, EBITDA and internal control auditing is used by only 2 companies.