Inner management control

The Study can offer a complete range of instruments and of good solutions for the formulation of a useful management control system that can guarantee the best use of the resources, and also the production of essential information for the management.

The construction of an effective control system implies the use of instruments such as the analytic book-keeping, the measurement of the performances (also by means of EVA), the location of the responsibility centres, the budget systems, the analysis of the budget variance, forecast, the incentive models, the corporate governance, etc.

Moreover, the Study manages the organization of the processes and the analysis of the most recent data processing systems.

The Study matured a specific experience in the realization and management of inner management control systems in the industrial and commercial field, for services and also in the distribution and publishing field (with application of activity based costing methods).

In particular, Dr. Stella took part to the realization of the system of cost allocation in the enterprises involved in the distribution of publishing products, shared with the Italian Federation of Newspaper Publishers and the National Association for Press Distribution and managed from Trade Lab Srl.