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The reporting is the phase that comes after the budgeting.

In this phase, the management control system registers the economical trend effectively registered by the organization and these are compared with the potential performance contained in the budget.

The differential of the actual in respect to the budget is called Gap (Gap is a sort of negative performance of the actual in comparison with the budget).

The highlight of the Gap consents to restrict the analysis range on the variables that have negatively influence the performance.

The last phase of the economical management control concerns the spotting of the areas that helped the negative deviation. Such phase is called Gap Analysis.

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