Data Analysis for Operational Strategy: Developing a Management Control System for an Italian Cooperative operating in the ICT Sector

Continuous technological advancements and ever-evolving consumer demands for goods and services in the ICT sector are compelling organizations to adopt new strategies to monitor their performances and enhance their competitiveness. In this pursuit, even SMEs, cooperatives, and other businesses that previously didn’t consider the implementation of a robust and well-structured management control system as a core priority, have come to recognize its importance. Management control systems are indeed emerging as critical assets across all business structures, equipping managers with the necessary tools to make informed decisions, foresee potential challenges, and effectively handle crises as they arise. This thesis, written under the guidance of Professor Francesca Montagna, is part of a broader consultancy initiative led by the Department of Engineering and Production Management of Politecnico di Torino (DIGEP) in collaboration with Emisfera, a cooperative operating in the digital sector. The overarching objective of this project is to guide Emisfera in redefining its operational, organizational, and business frameworks, while exploring avenues for innovation. Drawing upon a multifaceted approach, this study foresaw the conduction of interviews with Emisfera's business unit managers, the analysis of industry and market trends across all business units, and the development and scrutiny of a comprehensive database encompassing the past five years of Emisfera's operations. This rigorous data-driven approach has led to the development of a management control system proposal that addresses the key challenges and opportunities unveiled during the analysis phase and empowers managers with actionable insights for pricing strategies and strategic decision-making. The proposed system can help Emisfera improve its efficiency, effectiveness, and profitability, as well as foster a culture of innovation, collaboration, and learning within the organization. Furthermore, it can serve as a valuable reference and benchmark for other researchers and practitioners interested in studying and designing management control systems for cooperatives.