After the setting-out of Business models and the implementation of the relevant informative systems (ERP and/or CRM) for the management and reorganization of company information as transactional data, Ardan continues its support activity offering data analysis systems with the definition and implementation of management control and reporting systems through which a company can recognize the situations identifying the critical success factors.
Basing on the management reports there could be corrections to the company plans with the possible recalibration of the surveying systems, of the budget as well as of other company processes. In order to guide the company behaviours it is necessary to "detect" and "measure" possibly identifying concise indicators which could best represent the situation. This will become the Company's navigation tool, without which it will no longer be possible to see the right direction.
This is Ardan Methodology's planning phase requiring the strongest conceptual, theoretical as well as practical effort to identify all the possible solutions for the definition of the contents of the company or group management control system. After a thorough analysis of the information needs emerged during the analysis having a management significance, all the available options for the various control system modules are reviewed and compared with these identified needs.
In particular, with reference to our methodological approach, it is possible to define the following possible alternatives linked to the:
- Management Reporting structure, composition, constitution modality and timing;
- criteria and objectives for the creation of the Industrial Accounting subsystem (Cost and Analytical Accounting);
- Setting-out of the subsystem for the ResponsibilityCenter reporting (Cost, Income and Profit Centers) as well as for the Business Strategic Areas, Geographic Areas, Sales Channels, Product/Service Lines, etc;
- criteria and objectives of the (technical/management) Production Planning and Control subsystem
- revision and possible redefinition of the Budget subsystem.