The use of budget by consulting companies as a management control tool

Abstract

The thesis investigates the use of budget made by management consulting firms as a control tool. This analysis starts with a general overview of which typologies of management control tools consulting companies have at their disposal and how to implement the correct configuration for the specific client company. The thesis focuses then on the budget as a control device and highlights how in particular the personnel budget represents a crucial tool for control. Finally, an analysis concerning the creation process of a personnel budget made by a consulting firm is presented.