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.