Sistemi di controllo a supporto dello sviluppo sostenibile delle PMI del settore vitivinicolo: il caso D'Ambra vini s.r.l.

The wine sector is a globally recognized Italian excellence and represents a crucial sector for the national economy. In order to continually support the development of Italian wine firms, a decisive role can be played by the management control systems, able to provide some rational information more and more necessary in guiding appropriate decision-making processes and competing in the global markets. Despite this, the Italian wine sector is characterized by a large presence of small-medium sized enterprises (SMEs), which generally show greater difficulties in approaching to management control systems, mainly linked to the lack of human and economic resources. In the light of these premises, the contribution analyzes the evolution of management control system along the life cycle phases of an Italian winemaking SME, investigating its role in ensuring company survival and development. The case study confirms the fundamental role played by an accurate process of management control and performance measurement in supporting business growth and development, also highlighting its specific implementation methods. In particular, it emerges that accurate control and performance measurement activities can provide rational information on which to base company decision-making process and build the business success.