{"id":20924,"date":"2025-11-20T10:28:54","date_gmt":"2025-11-20T09:28:54","guid":{"rendered":"https:\/\/www.eim.com\/it\/?p=20924"},"modified":"2026-06-12T09:53:20","modified_gmt":"2026-06-12T07:53:20","slug":"controllo-di-gestione-management-aziendale","status":"publish","type":"post","link":"https:\/\/www.eim.com\/it\/carosello\/controllo-di-gestione-management-aziendale\/","title":{"rendered":"Controllo di gestione e management: performance e sostenibilit\u00e0"},"content":{"rendered":"

[et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” admin_label=”Hero Section” _builder_version=”4.27.4″ background_color=”#002c3e” use_background_color_gradient=”on” background_color_gradient_direction=”174deg” background_color_gradient_stops=”rgba(0,0,0,0.51) 87%|rgba(0,0,0,0.51) 87%” background_color_gradient_overlays_image=”on” background_color_gradient_start=”rgba(0,0,0,0.51)” background_color_gradient_start_position=”87%” background_color_gradient_end=”rgba(0,0,0,0.51)” background_color_gradient_end_position=”29%” background_image=”https:\/\/www.eim.com\/it\/wp-content\/uploads\/sites\/5\/2025\/11\/controllo-gestione-management.jpeg” background_position=”top_center” background_vertical_offset=”21%” min_height_tablet=”” min_height_phone=”660px” min_height_last_edited=”on|phone” height=”700px” height_tablet=”580px” height_phone=”auto” height_last_edited=”on|desktop” custom_padding=”2%||0%||false|false” custom_padding_tablet=”2%||0%||false|false” custom_padding_phone=”0%||0.2%||false|false” bottom_divider_style=”slant” bottom_divider_color=”#ffffff” bottom_divider_height=”150px” bottom_divider_flip=”horizontal” bottom_divider_height_tablet=”120px” bottom_divider_height_phone=”120px” bottom_divider_height_last_edited=”on|phone” background_last_edited=”on|phone” background_position_phone=”center_right” background_horizontal_offset_phone=”64%” locked=”off” global_colors_info=”{}” background_color_gradient_direction__hover=”180deg” background_color_gradient_direction__hover_enabled=”180deg” background_color_gradient_start_position__hover=”0%” background_color_gradient_start_position__hover_enabled=”0%” background_color_gradient_end_position__hover=”100%” background_color_gradient_end_position__hover_enabled=”100%” background_color_gradient_stops__hover=”rgba(0,0,0,0.51) 0%|rgba(0,0,0,0.51) 100%”][et_pb_row custom_padding_last_edited=”on|desktop” _builder_version=”4.24.0″ custom_margin=”||||false|false” custom_margin_tablet=”” custom_margin_phone=”0%||||false|false” custom_margin_last_edited=”on|phone” custom_padding=”4%||||false|false” custom_padding_tablet=”7%||||false|false” custom_padding_phone=”20.5%||9px||false|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_text content_tablet=”<\/p>\n

Visione e consenso sugli obiettivi aziendali: come velocizzare il cambiamento<\/b><\/h1>\n

” content_phone=”<\/p>\n

Fondi di private equity: se si sceglie il manager sbagliato<\/h1>\n

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Controllo di gestione e management aziendale<\/span><\/span><\/h1>\n

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La centralit\u00e0 del ruolo nella gestione di performance e sostenibilit\u00e0<\/em><\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”on|tablet” disabled_on=”off|off|off” _builder_version=”4.27.4″ background_color=”#ffffff” custom_margin=”-1px||||false|false” custom_padding=”10px||2%||false|false” custom_padding_tablet=”10px||3%||false|false” custom_padding_phone=”||3%||false|false” top_divider_color=”#ffffff” top_divider_style_last_edited=”off|desktop” bottom_divider_flip=”horizontal” locked=”off” global_colors_info=”{}”][et_pb_row custom_padding_last_edited=”off|phone” admin_label=”Title Area” _builder_version=”4.27.4″ background_color=”rgba(0,0,0,0)” width=”100%” module_alignment=”center” custom_margin=”||0px||false|false” custom_padding=”0px|0px|3em|0px|false|false” custom_padding_tablet=”3%|0px|0.2%|0px|false|false” custom_padding_phone=”8%||||false|false” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text disabled_on=”off|off|off” admin_label=”Title” _builder_version=”4.27.4″ text_font=”||||||||” text_text_color=”#ffffff” header_font=”Prata||||||||” header_2_font=”Montserrat|700|||||||” header_2_text_align=”center” header_2_font_size=”30px” custom_margin=”3%||3%||true|false” custom_margin_tablet=”3%|1%|3%|1%|true|true” custom_margin_phone=”3%|1%|3%|1%|true|true” custom_margin_last_edited=”on|tablet” custom_padding=”||0px|||” animation_style=”fade” animation_direction=”top” animation_duration=”1350ms” animation_starting_opacity=”100%” locked=”off” inline_fonts=”Prata,Montserrat” global_colors_info=”{}”]<\/p>\n

Dal ruolo del manager alla gestione aziendale<\/span><\/span><\/h2>\n

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Qual \u00e8 oggi il mestiere del manager? Gestire le persone, <\/strong>\u00e8 ancora la risposta pi\u00f9 naturale.<\/p>\n

In realt\u00e0, il compito principale \u00e8 quello di gestire l\u2019azienda<\/strong>: renderla efficiente, competitiva, capace di reagire alle oscillazioni dei mercati e alla concorrenza.<\/p>\n

Un manager consapevole sa che per avere successo serve una corrispondenza costante tra misurazione e gestione dei fatti aziendali<\/strong>. Assicurarsi che i riporti lavorino bene pu\u00f2 bastare in un contesto stabile, con crescita costante e profitti adeguati. Ma lo scenario attuale \u00e8 fatto di incertezza ed evoluzione continua: la reattivit\u00e0, oggi, \u00e8 diventata imprescindibile.<\/p>\n

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Il metodo PDCA come riferimento<\/h2>\n

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In questo contesto, resta attuale il metodo PDCA<\/strong> – Plan | Do | Check | Act<\/strong> , dove la correlazione tra \u201cfare\u201d e \u201ccontrollare\u201d \u00e8 essenziale: ogni azione deve essere accompagnata da una misurazione puntuale e dalle eventuali azioni correttive necessarie.<\/p>\n

[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ disabled_on=”off|off|off” _builder_version=”4.27.4″ background_color=”RGBA(255,255,255,0)” use_background_color_gradient=”on” background_color_gradient_direction=”69deg” background_color_gradient_stops=”rgba(255,255,255,0) 40%|rgba(255,255,255,0) 40%” background_color_gradient_overlays_image=”on” background_color_gradient_start=”rgba(255,255,255,0)” background_color_gradient_start_position=”40%” background_color_gradient_end=”rgba(255,255,255,0)” background_color_gradient_end_position=”0%” background_image=”https:\/\/www.eim.com\/it\/wp-content\/uploads\/sites\/5\/2025\/11\/dati-informazioni-valore.jpeg” background_position=”bottom_center” background_vertical_offset=”32%” min_height=”650px” min_height_tablet=”400px” min_height_phone=”350px” min_height_last_edited=”on|desktop” custom_margin=”||||false|false” custom_padding=”4px||4px||true|false” top_divider_style=”slant” top_divider_color=”#ffffff” top_divider_height=”70px” top_divider_flip=”vertical|horizontal” top_divider_height_tablet=”60px” top_divider_height_phone=”60px” top_divider_height_last_edited=”on|phone” bottom_divider_style=”slant” bottom_divider_color=”#e6e6e6″ bottom_divider_flip=”vertical|horizontal” bottom_divider_height_tablet=”60px” bottom_divider_height_phone=”60px” bottom_divider_height_last_edited=”on|phone” locked=”off” global_colors_info=”{}”][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”on|tablet” disabled_on=”off|off|off” _builder_version=”4.27.4″ background_color=”#e6e6e6″ custom_margin=”||||false|false” custom_padding=”1%||2%||false|false” custom_padding_tablet=”3%||3%||false|false” custom_padding_phone=”2%||||false|false” top_divider_color=”#e6e6e6″ top_divider_flip=”horizontal” bottom_divider_flip=”horizontal” locked=”off” global_colors_info=”{}”][et_pb_row custom_padding_last_edited=”off|phone” admin_label=”Title Area” _builder_version=”4.16″ background_color=”rgba(0,0,0,0)” width=”100%” module_alignment=”center” custom_margin=”||0px||false|false” custom_padding=”0px|0px|6px|0px|false|false” custom_padding_tablet=”3%|0px|0.2%|0px|false|false” custom_padding_phone=”8%||||false|false” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text disabled_on=”off|off|off” admin_label=”Title” _builder_version=”4.27.4″ text_font=”||||||||” text_text_color=”#ffffff” header_font=”Prata||||||||” header_2_font=”Montserrat|700|||||||” header_2_text_align=”center” header_2_font_size=”30px” custom_margin=”3%||3%||true|false” custom_margin_tablet=”3%|1%|3%|1%|true|true” custom_margin_phone=”3%|1%|3%|1%|true|true” custom_margin_last_edited=”on|tablet” custom_padding=”0px||0px|||” animation_style=”fade” animation_direction=”top” animation_duration=”1350ms” animation_starting_opacity=”100%” locked=”off” inline_fonts=”Prata,Montserrat” global_colors_info=”{}”]<\/p>\n

Dati e informazioni: dal volume al valore<\/span><\/span><\/h2>\n

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Nel corso degli anni, i sistemi informatici si sono evoluti fino a diventare generatori di una massa enorme di dati: molti, se necessari in un certo momento per qualcuno, sono diventati del tutto incomprensibili e sovrabbondanti<\/strong>, ovvero inutili e obsoleti per chi si trova a doverli interpretare in un momento successivo.<\/p>\n

In molti altri casi, c\u2019\u00e8 penuria di informazioni e una decisa mancanza di strumenti. Le aziende devono trovare consistency<\/em> tra le diverse dimensioni<\/strong>, gestionale, informativa e organizzativa<\/strong>. Il controllo di gestione \u00e8 efficace se a monte c\u2019\u00e8 un manager o un management team convinto che per gestire bene occorrono specifiche informazioni e che queste devono essere aggregate seguendo le stesse logiche applicate nella fase di pianificazione iniziale.<\/p>\n

Organizzativamente, l\u2019azienda deve poter contare su personale in grado di realizzare il piano definito in origine e attuare tutte le azioni correttive che si rendono necessarie in base ai segnali inviati dal controlling<\/em>.<\/p>\n

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Problemi ricorrenti nel controllo di gestione aziendale<\/span><\/span><\/h2>\n

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Esistono due macrocategorie<\/strong> alle quali possono essere ricondotti i problemi che il controllo di gestione si trova ad affrontare :<\/p>\n

    \n
  • il disallineamento tra le dimensioni aziendali (gestionale, informativa, organizzativa);<\/li>\n
  • l\u2019incapacit\u00e0 delle persone di lavorare insieme verso l\u2019obiettivo definito.<\/li>\n<\/ul>\n

    Spesso si tratta di problemi che possono essere risolti attraverso l\u2019organizzazione del lavoro per processi trasversali anzich\u00e9 a silos<\/strong>, oppure grazie alla miglior esplicitazione degli obiettivi aziendali.<\/p>\n

    Tuttavia, in base all\u2019osservazione di aziende di ogni dimensione e in differenti aree industriali, un elemento che le accomuna \u00e8 la scarsa rilevanza data alla gestione di cassa<\/strong>.<\/p>\n

    Pu\u00f2 dipendere dal fatto che, seppur fondamentale, \u00e8 difficile farla, oppure che, spesso, la generazione di cassa non viene misurata<\/strong> perch\u00e9 ritenuta una diretta conseguenza della buona esecuzione delle attivit\u00e0 aziendali; oppure, ancora, che non ci sia l\u2019abitudine a identificare, promuove e realizzare le azioni atte a migliorarla.<\/p>\n

    Resta il fatto che chi ha cassa pu\u00f2 cogliere occasioni, effettuare investimenti, acquisizioni, espansioni di mercato, ristrutturazioni, acquisti speculativi, immobilizzazioni, acquisto di nuove tecnologie.<\/p>\n

    Di recente memoria la crisi determinata dalla pandemia da Covid-19: poche sono le aziende che sono state in grado di reagire tempestivamente,<\/strong> mettendo cosi’ in sicurezza la finanza.<\/p>\n

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    Tempestivit\u00e0, coerenza, trasparenza\u00a0<\/span><\/span><\/h2>\n

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    La produzione di chiusure gestionali mensili<\/strong> (fatturato, margini, analisi degli scostamenti) \u00e8 utile se completata subito a fine mese, insignificante se disponibile solo a met\u00e0 del mese successivo.<\/p>\n

    Allo stesso modo, deve esserci la massima coerenza tra preventivo e consuntivo<\/strong>. Pianificare in base ai costi previsti di specifici moduli funzionali per poi consuntivare per natura di spesa, equivale a sviluppare un budget di vendita per linea di prodotto e consuntivare per agente: entrambe le analisi sono del tutto inutili.<\/p>\n

    La trasparenza del metodo applicato<\/strong> per le attivit\u00e0 di controllo \u00e8 altrettanto essenziale: gran parte si basa su elementi soggettivi e convenzioni, ma non c\u2019\u00e8 un unico modo o un modo giusto per realizzarle.<\/p>\n

    \u00c8 quindi fondamentale che i manager abbiano ben chiaro come il dato sia stato costruito e quale sia il significato esatto dell\u2019informazione che stanno utilizzando.<\/p>\n

    Il cost accounting<\/strong><\/em> \u2013 il sistema di raccolta, analisi e valutazione dei costi aziendali \u2013 \u00e8 la base sulla quale il manager acquisisce i dettagli sul costo di prodotti e servizi, sui profitti e sulle aree di spreco, aiutandolo a pianificare il futuro e a prendere decisioni informate: in poche parole, ci\u00f2 che pu\u00f2 decretare il successo se non addirittura la sopravvivenza stessa dell\u2019azienda.<\/p>\n

    [\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row custom_padding_last_edited=”off|phone” disabled_on=”off|off|off” admin_label=”Title Area” _builder_version=”4.27.4″ background_color=”rgba(0,0,0,0)” width=”100%” module_alignment=”center” custom_margin=”3%|-4px||auto|false|false” custom_margin_tablet=”3%||||false|false” custom_margin_phone=”3%||||false|false” custom_margin_last_edited=”on|desktop” custom_padding=”3px|0px|3%|0px|false|false” custom_padding_tablet=”3%|0px|0.2%|0px|false|false” custom_padding_phone=”8%||||false|false” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text disabled_on=”off|off|off” admin_label=”Title” _builder_version=”4.27.4″ text_font=”||||||||” text_text_color=”#ffffff” header_font=”Prata||||||||” header_2_font=”Montserrat|700|||||||” header_2_text_align=”center” header_2_font_size=”30px” custom_margin=”3%||3%||true|false” custom_margin_tablet=”3%|1%|3%|1%|true|true” custom_margin_phone=”10.6%|1%|6%|1%|false|true” custom_margin_last_edited=”on|tablet” custom_padding=”0px||0px|||” animation_style=”fade” animation_direction=”top” animation_duration=”1350ms” animation_starting_opacity=”100%” locked=”off” inline_fonts=”Prata,Montserrat” global_colors_info=”{}”]<\/p>\n

    Cash planning e forecasting<\/span><\/span><\/h2>\n

    [\/et_pb_text][et_pb_text _builder_version=”4.27.4″ text_font_size=”16px” max_width=”90%” module_alignment=”center” custom_margin=”||-1px||false|false” custom_margin_tablet=”||||false|false” custom_margin_phone=”||-14px||false|false” custom_margin_last_edited=”on|desktop” custom_padding=”||||false|false” global_colors_info=”{}”]<\/p>\n

    Prevedere con una precisione accettabile quanta cassa sar\u00e0 disponibile in un dato momento futuro non \u00e8 compito della contabilit\u00e0. Occorrono previsioni di vendita e dei costi mensilizzate, e una buona capacit\u00e0 predittiva degli investimenti<\/strong>. Sono analisi che presentano un certo livello di complessit\u00e0, che richiedono cultura, capacit\u00e0 gestionali, metodo, processi, strumenti.\u00a0<\/p>\n

    L\u2019esperienza e i dati storici aiutano per\u00f2 a realizzarle: molte sono le aziende in grado di prevedere con una adeguata approssimazione la composizione del fatturato futuro e che utilizzano strumenti per la valutazione dell\u2019impatto<\/strong> sulla disponibilit\u00e0 di cassa al verificarsi o meno di eventi futuri.<\/p>\n

    Last but not least<\/em>, per la pianificazione della cassa occorre pianificare gli investimenti<\/strong>. Si tratta di uscite spesso facilmente programmabili o prevedibili, ma altrettanto spesso non ricomprese nella pianificazione finanziaria fino alla registrazione delle relative fatture in contabilit\u00e0.<\/p>\n

    La pianificazione di cassa<\/strong> aiuta a programmare quando e come finanziare gli investimenti, evitando picchi di uscite che possono mettere a rischio le operazioni quotidiane.<\/p>\n

    [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ disabled_on=”off|off|off” _builder_version=”4.27.4″ background_color=”RGBA(255,255,255,0)” use_background_color_gradient=”on” background_color_gradient_direction=”69deg” background_color_gradient_stops=”rgba(255,255,255,0) 40%|rgba(255,255,255,0) 40%” background_color_gradient_overlays_image=”on” background_color_gradient_start=”rgba(255,255,255,0)” background_color_gradient_start_position=”40%” background_color_gradient_end=”rgba(255,255,255,0)” background_color_gradient_end_position=”0%” background_image=”https:\/\/www.eim.com\/it\/wp-content\/uploads\/sites\/5\/2025\/11\/strategie-controllo-gestione.jpeg” background_position=”top_center” background_vertical_offset=”83%” min_height=”650px” min_height_tablet=”400px” min_height_phone=”350px” min_height_last_edited=”on|desktop” custom_margin=”0px||||false|false” custom_padding=”4px||4px||true|false” top_divider_style=”slant” top_divider_color=”#FFFFFF” top_divider_flip=”vertical|horizontal” top_divider_height_tablet=”80px” top_divider_height_phone=”70px” top_divider_height_last_edited=”on|phone” bottom_divider_style=”slant” bottom_divider_color=”#012c3f” bottom_divider_flip=”horizontal” bottom_divider_height_tablet=”80px” bottom_divider_height_phone=”70px” bottom_divider_height_last_edited=”on|phone” locked=”off” global_colors_info=”{}”][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”on|desktop” disabled_on=”off|off|off” _builder_version=”4.27.3″ background_color=”#012c3f” background_enable_image=”off” min_height=”447px” min_height_tablet=”400px” min_height_phone=”350px” min_height_last_edited=”on|desktop” custom_margin=”||||false|false” custom_padding=”0px||0px||true|false” custom_padding_tablet=”10%||||false|false” custom_padding_phone=”5%||0.6%||false|false” top_divider_color=”#FFFFFF” top_divider_flip=”vertical|horizontal” top_divider_height_tablet=”80px” top_divider_height_phone=”60px” top_divider_height_last_edited=”on|phone” bottom_divider_color=”#e6e6e6″ bottom_divider_flip=”vertical” background_color_tablet=”#002737″ background_last_edited=”off|desktop” background_enable_color_tablet=”on” use_background_color_gradient_tablet=”off” background_enable_image_tablet=”off” locked=”off” global_colors_info=”{}”][et_pb_row admin_label=”Title Area” _builder_version=”4.21.0″ background_color=”rgba(0,0,0,0)” width=”100%” module_alignment=”center” custom_margin=”|-5px||auto|false|false” custom_padding=”0px|0px|0px|0px|false|false” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ custom_padding=”|||” global_colors_info=”{}” custom_padding__hover=”|||”][et_pb_text disabled_on=”off|off|off” admin_label=”Title” _builder_version=”4.27.4″ text_font=”||||||||” text_text_color=”#ffffff” header_font=”Prata||||||||” header_2_font=”Montserrat|700|||||||” header_2_text_align=”center” header_2_text_color=”#FFFFFF” header_2_font_size=”30px” header_3_text_align=”center” header_3_text_color=”#FFFFFF” custom_margin=”2.9%||2.9%||true|false” custom_margin_tablet=”3%|1%|3%|1%|true|true” custom_margin_phone=”3%|1%|3%|1%|true|true” custom_margin_last_edited=”on|tablet” custom_padding=”3px||0px|||” animation_style=”fade” animation_direction=”top” animation_duration=”1350ms” animation_starting_opacity=”100%” locked=”off” inline_fonts=”Prata,Montserrat” global_colors_info=”{}”]<\/p>\n

    Strategie per un controllo di gestione efficace<\/span><\/span><\/h2>\n

    [\/et_pb_text][et_pb_text _builder_version=”4.27.4″ text_text_color=”#FFFFFF” text_font_size=”16px” max_width=”90%” module_alignment=”center” custom_margin=”||||false|false” custom_margin_tablet=”||||false|false” custom_margin_phone=”||||false|false” custom_margin_last_edited=”on|desktop” custom_padding=”3px||2px||false|false” global_colors_info=”{}”]<\/p>\n

    Un sistema di controlling<\/em>\u00a0ben impostato<\/strong> consente di:<\/p>\n

      \n
    • decidere se esternalizzare processi o concentrarsi su specifiche linee di prodotto;<\/li>\n
    • ottimizzare gli investimenti monitorandone l\u2019andamento rispetto ai piani;<\/li>\n
    • verificare il raggiungimento dei ritorni economici e finanziari attesi;<\/li>\n
    • gestire scostamenti con azioni correttive;<\/li>\n
    • imporre pagamenti puntuali;<\/li>\n
    • integrare dati finanziari e operativi per disporre di una panoramica completa.<\/li>\n<\/ul>\n

      Sono tutte azioni queste che, se supportate da un controlling<\/em> solido, possono determinare la differenza tra crescita e vulnerabilit\u00e0<\/strong>.<\/p>\n

      [\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ custom_padding_last_edited=”on|phone” disabled_on=”off|off|off” _builder_version=”4.27.4″ background_color=”#db9300″ custom_margin=”0%||||false|false” custom_padding_tablet=”80px||||false|false” custom_padding_phone=”47px||4px||false|false” top_divider_style=”slant” top_divider_color=”#012c3f” top_divider_flip=”horizontal” top_divider_height_tablet=”80px” top_divider_height_phone=”70px” top_divider_height_last_edited=”on|phone” bottom_divider_color=”#ffffff” bottom_divider_flip=”horizontal” locked=”off” global_colors_info=”{}”][et_pb_row _builder_version=”4.16″ custom_margin=”-7px|auto||auto|false|false” custom_padding=”20px||0.5%||false|false” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.16″ global_colors_info=”{}”][et_pb_button button_url=”https:\/\/www.eim.com\/it\/contatti\/” button_text=”CONTATTACI” button_alignment=”center” disabled_on=”off|off|off” _builder_version=”4.27.4″ _module_preset=”default” background_layout=”dark” custom_margin=”25px||||false|false” global_colors_info=”{}”][\/et_pb_button][et_pb_text admin_label=”Title” _builder_version=”4.27.4″ text_font=”||||||||” text_text_color=”#ffffff” text_font_size=”20px” header_font=”Prata||||||||” header_2_font=”Montserrat|700|||||||” header_2_text_align=”center” header_2_font_size=”30px” custom_margin=”1.3%||||false|false” custom_padding=”||0px|||” animation_style=”fade” animation_direction=”top” animation_duration=”1350ms” animation_starting_opacity=”100%” inline_fonts=”Prata,Montserrat” global_colors_info=”{}”]<\/p>\n

      Per conoscere tutti i dettagli e scoprire di pi\u00f9 sull\u2019approccio che EIM adotta.<\/span><\/span><\/span><\/span><\/span><\/span><\/strong><\/p>\n

      [\/et_pb_text][et_pb_code _builder_version=”4.19.3″ _module_preset=”default” global_colors_info=”{}”][\/et_pb_code][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"

      La leadership aziendale si trasforma nel business fluido: scopri il profilo del leader del futuro e le sue competenze essenziali.<\/p>\n","protected":false},"author":2,"featured_media":20927,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"2880","footnotes":""},"categories":[2193,791],"tags":[],"class_list":["post-20924","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-carosello","category-governo-e-controllo"],"yoast_head":"\nControllo di gestione e management aziendale | EIM<\/title>\n<meta name=\"description\" content=\"Il controllo di gestione \u00e8 un pilastro strategico: dati, tempestivit\u00e0 e trasparenza guidano crescita e sostenibilit\u00e0. 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