the thesis is developed around the topic of management control and specifically management control regarding the production department. As a case study, Sancassiano spa, a leading manufacturer of dough mixers for the bakery and confectionery market, is analyzed. The current situation (ASIS) regarding the management and organization of the production department is analyzed. next, the TO BE, i.e., the new objectives that the company sets for itself, is analyzed, and finally, the TO DO, i.e., how to move from the current objectives to the new ones, is analyzed.