Balances & Management Control


What is management control?

How much does each product cost and what are the contribution margins? At what price can you sell? What happens if I acquire a customer on special terms? What are the goals that can actually be pursued? What corrections do you need to make to achieve your goals? Leaders responds by proposing an innovative dynamic, personalized and integrated management control system that allows you to:

  • Critically and methodically delve into your business reality Making operational and strategic decisions
  • Detect the economic performance of your business
  • Determine variances of the summary values

What is budget analysis?

Budget analysis plays an important role in understanding how to read the economic, income, financial and capital performance of the company’s management. This tool provides the opportunity to analyze the development of the company on the basis of a quantitative judgment, giving meaning to the different phenomena that have characterized the management trend.

The service is part of the creation and recognition of indexes that allow both to assess the structure and financial balance of the company (through financial indexes and analysis by flows), and to highlight the ability of the company to (through profitability indexes: ROI, ROE, ROS).

ROI (Return On Investment): Indicates the profitability and economic efficiency of characteristic management regardless of the sources used: it expresses, that is, how much the capital invested in the company makes.

ROE (Return On Equity): Indicates the profitability of equity, expressing in maximum summary the economic results of the company, to compare with the return of alternative investments.

RETURN On Sales (ROS): Expresses the profitability of the company in relation to the profitable capacity of the revenue stream.