MINISSALE, Pietro

La progettazione del sistema di controllo di gestione nel Dipartimento viabilita del Comune di Messina - Milano : Maggioli Editore, 2001

First step of designing the architecture is the most critical but challenging phase in process of implementing a management control system. Basic conditions are set to enable control devises to run efficiently and effectively. This is still an experimental domain in Italian local governments and the municipality of Messina is a qualified laboratory where testing objectives of the tool, methodological approach and conditions required. It`s also the chance for an evaluation of strength and weakness of the instruments and of the contest