is much more than a system that produce, process and return information. If properly developed, will represents the operating mechanism of a business: it is a process that leads the company to achieve its objectives. A management control system can identify what causes economic and financial results, it can also evaluate the business key-people’s contribution related to the performances and it can create a better organizational environment, by spreading a meritocratic culture and stimulating people to all ‘row’ in the same direction. For this reason Sistema Management aims to design and implement management control models that are consistent with the business complexity and the new market structure.
Sistema Management is involved in the implementation of Accounting projects based on Cost Centers, Activity Based Costing, Budget Systems and Reporting Systems such as the Balance Scorecard. In order to realize an effective management control system, all business variables need to be analysed: organizational structure, processes, information and technology. Afterwards, the design phase can include:
- the adjustment of the technical and accounting instruments: management accounting, budgeting, reporting;
- the redefinition of the control process: actors involved, timing, integration with all of the other business processes;
- the assessment and improvement of the impact resulting from the control system on the organizational behaviour of human resources.