To manage means to decide on a timely way the instructions that the relevant persons in the Company should follow regarding which resources, both material and human, to input in the production, how to use this same resources and for meeting which targets. To manage, also, means to ensure that every relevant person acts consistently with the instruction given to them.

In order to set precise and shared objectives; to monitor objectives, tasks, processes and people; to effectively support tactical and strategic decisions, it is advisable to implement a management control system made of four integrated systems of control:

• Strategic Control
• Managerial Control
• Organizational Control
• Informational Control

In the planning of a Management Control System, Needs Analysis provides a way to determine which tools are the best to support the decisions of the management, in terms of completeness and meaningfulness of the informations carried out.