Performance Audit

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What is management control?

Management control is a process that plans, measures, and monitors business activities, utilizing financial and operational data to evaluate the effectiveness of business strategies. It identifies deviations from plans and enables the adoption of corrective measures. By using technical accounting tools, it gathers data on costs, profitability, and efficiency at both local and global levels. This data supports the definition of short, medium, and long-term objectives, as well as the verification of discrepancies between planned objectives and actual results. In essence, management control helps entrepreneurs make informed decisions based on data from various business areas

Integrated management control in


With Mexal’s management control, you can establish a customized control system for each company, seamlessly integrating the software’s accounting, tax, and operational functionalities. Business data is readily accessible to entrepreneurs and consultants, enabling real-time activity monitoring. The module is highly adaptable and can be tailored to meet specific business requirements

Differences between accounting and management control

Characteristics General accounts Management control - Analytical accounting
Objectives Defined Variables
Rules Established by the law Discretionary
Compulsory Compulsory Optional Compulsory
Recognition Accounting Accounting and Non accounting
Reference period Historical Historical and prospective
Timely Accurate Detection
Data A value A value and quantity

Objectives and benefits

of management control

Effective management of economic and productive resources within the company can be enhanced through management control. This involves using budgetary analysis to establish realistic and attainable market targets based on the available resources.

By establishing budgets and objectives, management control can assess the actual attainment of results through periodic comparative analysis. This allows the entrepreneur to evaluate the efficiency of their resources and, if needed, set new objectives.

Management control offers entrepreneurs and management a comprehensive analysis of production units. By identifying the most productive departments, it becomes possible to incentivize their performance with production bonuses and make organizational adjustments in the less profitable units to enhance overall company performance.

enterprises – industry – services

accountants – tax advisors

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