Abstract:
The elaboration intends to present and analyse the management control of service companies that work by order. In Europe, 75% of businesses are engaged in services, 65% in Italy. There, in particular, the services sector has been growing steadily over the last few years, goods production is spreading in emerging countries while Italy is rediscovering has service provider. However, the clear majority do not have a structured management control system, and not even dedicated people. While the industry has invested heavily in management control in response to changes required by the global crisis, the same did not happen in small service companies. This kind of companies really needs these tools and processes to plan their strategy, goals, and then compare current results with what is planned. In order to always have an overview of the health status. Without knowing their performance, it is not possible to intervene with corrective actions. In an ever-changing economic environment, it is necessary to react promptly to changes, otherwise business is likely to face a fatal crisis to which will no longer be able to react. Most importantly for small businesses that do not have large capital to handle the risk.
