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In a company, management control is an operational system turned to direct management towards the achievement of objectives established during the operational planning, aiming, through a timing of indicators, the removal between objectives planned and results achieved, and informing responsible organs about these removals, so that they can decide and carry out corrective and right actions. At the beginning it was introduced in companies, but now it has been extending also in public administrations, where it has been replacing traditional formal controls of legality.
Management control, through an analytical timing of services, allows:
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to value the consistency of its own activity;
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to suggest initiatives to regulate the structure and guide the company towards renewing organizational models and new competitive conditions;
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to provide a valid answer to different objectives of image, helping demonstrate that company is managed in a rational way and it has a fit management instrumentation, and increasing the possibility to access to monetary incentives.
Consulting interventions concerning the control are aimed at supplying company with right planning tools for a correct economic and financial management .
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