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Sistemi di controllo a supporto dello sviluppo sostenibile delle PMI del settore vitivinicolo: il caso D?Ambra vini s.r.l

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  • Maria Pia Maraghini
  • Gianluca Vitale

Abstract

The wine sector is a globally recognized Italian excellence and represents a crucial sector for the national economy. In order to continually support the development of Italian wine firms, a decisive role can be played by the management control systems, able to provide some rational information more and more necessary in guiding appropriate decision-making processes and competing in the global markets. Despite this, the Italian wine sector is characterized by a large presence of small-medium sized enterprises (SMEs), which generally show greater difficulties in approaching to management control systems, mainly linked to the lack of human and economic resources. In the light of these premises, the contribution analyzes the evolution of management control system along the life cycle phases of an Italian winemaking SME, investigating its role in ensuring company survival and development. The case study confirms the fundamental role played by an accurate process of management control and performance measurement in supporting business growth and development, also highlighting its specific implementation methods. In particular, it emerges that accurate control and performance measurement activities can provide rational information on which to base company decision-making process and build the business success.

Suggested Citation

  • Maria Pia Maraghini & Gianluca Vitale, 2018. "Sistemi di controllo a supporto dello sviluppo sostenibile delle PMI del settore vitivinicolo: il caso D?Ambra vini s.r.l," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 111-130.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2018-003006
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    References listed on IDEAS

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    1. Andrea Cardoni & Martin Hiebl & Alessio Paradisi, 2023. "Management accounting implementation in SMEs: A Structured Literature Review," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 189-214.
    2. Salvatore Madonna & Greta Cestari & Francesca Giuliani, 2024. "L?integrazione della sostenibilit? ambientale nei sistemi di controllo e gestione delle imprese: evidenze dal settore energetico italiano," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(1), pages 39-61.
    3. Barbara Iannone & Carlo Piretti, 2021. "L?approccio integrato al controllo aziendale in un periodo di crisi "eccezionale". Il caso del Gruppo Farnese," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(1), pages 81-104.
    4. Nicoletta Fadda & Gianfranco Pischedda & Ludovico Marin? & katia Corsi, 2021. "Sustainable-oriented management come fattore di resilienza organizzativa. Un caso di studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(2), pages 39-60.

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