We must remember that all companies have leaders, each with a vision or dream that drives them and leads them to actions that often transcend rational thought. This vision ultimately materializes into objectives, and these objectives become the yardstick by which to measure the success of leaders and their teams.

The truth is that everything I've written so far seems very theoretical, but it's not at all. With the exception of periods when companies are experiencing a leadership crisis, it's true that every company, regardless of its size, has its leader or leaders, from the sole proprietor at the head of a one-person organization to the CEO of a large multinational corporation.

I've been in the consulting world for many years, I've lived through different economic cycles, and I've met many companies and entrepreneurs. I've seen companies of all sizes and sectors be born, grow, relocate, and even die, and I've always been able to identify the vision of their founders, even when they themselves hadn't articulated it.

Then comes the definition or formulation of objectives, the identification and allocation of resources, planning, execution… and the design and implementation of control systems, which can be more or less complex. A whole machine in motion to fulfill a dream!

Of course, not all dreams are possible, having a vision doesn't guarantee success, and designing and implementing a good management control system isn't enough for anything. Otherwise, it would be too easy. A good friend who's a businessman constantly reminds me that if success depended on Excel spreadsheets, all mathematicians would be millionaires. I reply that it's true, but we immediately agree that they're certainly not enough, but they are necessary.

For simplicity, I prefer this definition: “ Management control is a process that serves to guide business management towards the organization's objectives and an instrument to evaluate it.”

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MGI Àmbit

A Àmbit Assessor, SL has 40 years dedicated to the tax, comptable and labor consultancy of the Pime.

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