Il sistema di pianificazione e controllo tra profili teorici e risvolti pratici

This paper is aimed at analyzing the system of planning and control as a means for the realization of an effective and efficient business management. More specifically, after a brief discussion about that process and about its phases, it will examined, in particular, the activity of planning (prodromal to all others), analyzing also the salient features of the control procedure. Finally, we highlight the importance of a reliable information system (which permeates the entire business management system) as a tool to prevent business crisis.