Management control consulting is used to build a system that transforms the company's economic and operational data into information that can be used by management. We organize data, indicators and reports to understand where margins are generated, where costs are increasing, what results are being achieved and where to intervene.
The service is mainly aimed at industrial SMEs and structured companies that have overcome management based on accounting data alone and need periodic control to support owners, management, CFOs and department managers in making decisions.
A report is only useful if it allows you to identify a deviation and understand what decision to make. For this reason, the work does not start from the construction of dashboards, but from the questions that the management must be able to answer.
Which products or orders are generating margin? What costs are increasing? Are the results consistent with the budget? Is an increase in turnover also producing greater profitability? Where is a deviation from the objectives forming?
Consulting is therefore built around the real processes of the company and can be integrated with a broader path of strategic business consulting when the numbers show the need to intervene also on organization, processes or company management.
We define which dimensions should be monitored based on the business model: company, area, cost center, product, customer, job order or other significant unit.
The structure must allow the management to move from the overall result to the cause that determined it, without stopping at an aggregate datum that does not indicate where to intervene.
We reconstruct the relationship between revenues, costs and margins according to the level of detail useful to the company.
The goal is not only to know the overall economic result, but to be able to understand which activities really contribute to profitability and which ones absorb it.
In an industrial company, this can mean, for example, distinguishing results by order, product, customer or area of activity and linking the economic data to the operational processes that generated it.
We select indicators that are really useful for management, avoiding transforming management control into an indiscriminate collection of numbers.
Each KPI must answer a precise question, have an identifiable source, and allow for comparison over time or against a goal.
Economic indicators can be accompanied by commercial, production and operational KPIs when they serve to explain the origin of a result.
We prepare a management control report that can be read by the management and is consistent with the level of responsibility of the recipients.
Reporting must highlight a few fundamental elements: results, trends over time, deviations, critical issues and information that requires a decision.
When necessary, the system can be organized on several levels of detail, allowing management to start from the synthesis and then deepen individual areas, products, customers or orders.
Management control becomes particularly important when the company grows and the overall result is no longer sufficient to understand what is happening within it.
The service is designed for owners, directors, CFOs, administrative managers, operations managers and other management figures who have to make decisions based on economic and operational data.
For Descoltech, the industrial context is particularly relevant: economic reading can in fact be linked to knowledge of the processes and dynamics of the different industrial sectors.
The overall figure is mainly known
It's hard to pinpoint what makes or reduces margin
Forecasts can remain separate from the actual data
Each function can monitor different indicators
Data is collected when someone needs it
The result can be analyzed in the dimensions relevant to the direction
Costs, revenues and margins are read according to defined criteria
Budget and final balance are compared to identify variances
The indicators are defined according to the decisions to be supported
Reporting follows a defined structure and periodicity
The goal of management control is not to produce more data, but to make decisions more informed and timely. A structured system makes it possible to better read margins, costs and KPIs, identify deviations earlier and understand their causes. Reporting thus becomes a continuous tool for monitoring business performance and defining priorities for intervention more clearly.
Management control is a system through which the company collects, organizes and analyzes economic and operational information to verify the progress with respect to the objectives.
It allows you to compare forecast data and actual results, analyze costs and margins, monitor KPIs and produce reports useful to management.
Its purpose is not to replace accounting, but to transform the available data into information that can be used to manage the company during the financial year.
Accounting records and represents the economic facts of the company according to administrative and civil logic.
Management control also uses this data, but reorganizes it according to management needs: for example, by product, customer, order, cost center or company area.
In this way, the management not only knows the overall result, but can also learn more about how it was formed and what variables are influencing it.
A management control consultant helps the company define what information management needs, verifies the available data and builds the necessary structure to analyze it periodically.
The work may include the definition of analysis centers, KPIs, budgets, margin models, reporting and updating procedures.
The consultant also supports the interpretation of variances, so that the system does not remain a simple set of sheets or dashboards.
The content depends on the business model and the decisions that the report should support.
A management control report can include revenue and cost trends, margins, budget-final comparison, economic and operating KPIs, evolution over time and insights into areas that have significant variances.
The goal is not to include as many indicators as possible, but to make the information that needs attention immediately visible.
Management control reporting is the process through which the information collected is organized and periodically presented to the people who have to use it.
A good reporting system defines which data is to be collected, from which sources, how often, according to what criteria and for which recipients.
The same information may in fact require different levels of detail for the owner, the CFO or the manager of a specific area.