Design of a Management Control System for Strategic Decision Support: A Case Study in the ICT Sector

Management control plays a critical role as a tool for supporting strategic decision-making, enabling organizations to monitor performance and align operational actions with long-term objectives. In a context characterized by increasing complexity and market variability, management control empowers firms to make informed decisions, promptly address deviations from strategic goals, and respond effectively to emerging opportunities and competitive challenges. This thesis, developed under the guidance of Professor Francesca Montagna, is part of a broader strategic consultancy initiative coordinated by the Department of Management and Production Engineering at the Polytechnic of Turin (DIGEP), in collaboration with Emisfera, an Italian cooperative operating in the ICT sector. The primary objective of this thesis is to design a Management Control System tailored to the specific characteristics and needs of Emisfera. To achieve this, a series of interviews were conducted with managers from each business unit within the cooperative, providing a deeper understanding of the unique features of their operations. The main outcomes of this work include the identification of strategic analyses considered most relevant by each business unit, along with a classification of these analyses based on their importance. Furthermore, the study delineates the necessary information flows for gathering the required data to perform these prioritized analyses. Finally, the project proposes a restructuring of the costing and pricing processes by establishing a suitable classification of indirect costs and identifying the allocation drivers for these costs across different products. As a result of the project, Emisfera, by adopting this more structured and sophisticated management control model, can enhance its managerial competencies. This new framework will enable the organization to leverage a variety of relevant business data, facilitating the production of significant strategic analyses while simultaneously allowing for more effective implementation of strategic decisions.