"Our mission is to support your Company.
We are committed to be at your side,
be you the owner or an executive, along a path
leading to a better awareness of your Company's situation,
through the adoption of an adequate Management Control System"

A few miles from Verona, we are a consulting firm specialized in Management Control. We are also Business Intelligence experts, with a deep understanding of QlikView as a powerful tool for analysis.

We aim to provide the management with tools to run their business with better awareness; At this purpose, we ensure that every decision made is grounded on informations that are the most adequate to make the most rational choices possible.

• Check-up of the Company
• From Cost Analysis to Budget Development
• Development of a Management Control System

CHECK-UP OF THE COMPANY

An effective check-up of the Company, through the analysis of the accounting and organizational structure, leads to the pinpointing of strength and weaknesses. It also allows to single out the centers of responsibility and to achieve an overall improvement in the efficiency of the organization.

The findings of this analysis will be reported to the owner and/or the management starting a shared effort to harmonize our advice with the strategic objectives of the Company, with particular emphasis on the "how-to" of the same objectives.

In order to reduce the overall operational complexity, objectives must be clearly and precisely defined. Verbal sessions will be crucial to succesfully address topics that are too often given for granted but, if not adequately dealt with, may cause waste in the company's resources.

From Cost Analysis to Budget Development

Cost Analysis and a correct imputation of costs allow us to calculate the contribution margin for each product or family of products, for each business unit and for the company as a whole; the contribution margin is what makes possible for the company to cover overhead expenses, financial charges, taxes and profits.

Only a Company that knows exactly its contribution margins can determine, within the budget, the price-quantity equilibrium optimal for the achievement of its economic goals, conditionally to its own potential and to the constraints of the market.

A budget is at first a provisional tool, which aims to foresee the possible future impact of internal and external events on the Company's overall trend.

After this, implementing a budget forces a growth of the Company's culture in the direction of a higher level of engagement of the workforce. Every employee, according to their skills, must partecipate in the preparation of each single operating budget (sales budget, production budget, capital expenditure budget, financial budget, …) which will form the overall Company's budget.

In this view, the budget becomes a tool for developing a "think to the future" mindset, enabling to cope with future events in a more conscious, thus more relaxed way; A budget helps the Company to allocate its resources in the best possible way, avoiding elements of waste and cutting the costs that don't add any value for customers, as they don't improve in any way the COmpany's processes and/or products.

Developmet of a Management COntrol System

To manage means to decide on a timely way the instructions that the relevant persons in the Company should follow regarding which resources, both material and human, to input in the production, how to use this same resources and for meeting which targets. To manage, also, means to ensure that every relevant person acts consistently with the instruction given to them.

In order to set precise and shared objectives; to monitor objectives, tasks, processes and people; to effectively support tactical and strategic decisions, it is advisable to implement a management control system made of four integrated systems of control:

• Strategic Control
• Managerial Control
• Organizational Control
• Informational Control

In the planning of a Management Control System, Needs Analysis provides a way to determine which tools are the best to support the decisions of the management, in terms of completeness and meaningfulness of the informations carried out.