The operational level is only delegated. The general direction opted in not effecting decentralization in the company so that the controlling of levels below to the one of it, takes decisions without full common knowledge and information detailed on the operations that are being carried through (GARRISON and NOREEN, 2001). Atkinson et al. (2000, P. 613) they clarify that the centered companies reserve to be able of the taking of decision for the administration levels seniors. Jeanette Winterson pursues this goal as well. Also they detach that ' ' many centered companies are disabled to answer effectively or quickly to its environments; then, the centralization is cabvel in the companies who if better adaptam in environments estveis' '. As the company goes growing and diversifying its businesses, the necessity appears of more people to assist to manage its businesses and to occur the decentralization of the management and to give to greater autonomy to the responsible ones for the diverse divisions of the company.
4.Discusso of the case the data used and analyzed for the study and creation of the segmented reports are referring to the values of contracts of fixed rendering of services, profits through licitatrios processes in the States where the company possesss the bases techniques. The prescriptions of fixed contracts in the States are called operational units where the services are executed. Table 1 presents the composition of the price elaborated for president, where the same one contains the values and the item used for the composition of the price of the given service. This is the spread sheet delivers and accepted for the customer as final price of sales of the given service. The constant data in this spread sheet are a requirement of the customer, where if it must follow this model, without placing or taking off any another expense. The data are used by the customer for application of repact of the contracted values, case are necessary to occur financial the economic reequilbrio.