Contadores e Cia






We specialise in the design and the introduction of:

-  Systems Planning and Control


-  Budgeting and Reporting


-  ProcessesStrategy and Strategic


-  ManagementBusiness Plans


-  Performance Management Systems


-  Incentive Mechanisms


Planning and Control P&C

as a system of competitive advantage

Managing a business in the current competitive environment is not a simple task. This is precisely why now, more than ever, it is neces-sary to have adequate tools of management that help to effectively perform this task. Long term planning may result in limited success. But today, a system that is able to provide the information that enables leaders to align the business strategy with the operational management is required.

This system is the control system. Specifically, a control system that is different from traditional ones. A system that broadens its horizons, encompassing operational management and strategic management, while maintaining a predominant focus on aspects of the business environment including internal and external variables. It is operational control that becomes strategic control. We need new information and new tools to monitor the competitiveness of a firm and the likelihood of maintaining or improving its strategic position. Those businesses that have invested in control systems to support their business strategy and thus facilitate the alignment of the operational management to the mission and strategic objectives have improved their performance. So in addition to having invested in a tangible asset important for their survival, they have increased their capital, and have implemented organisational solutions that have paved the way for them to enjoy a competitive advantage both now and in the future.


Budgeting and Reporting Processes

Global Control assists client companies in designing, implementing and reviewing the architecture and processes of their Master Budget. The goal is to make the Master Budget in its individual components: Operating Budget and Investment Budget, an effective tool to align the operational management to the business strategy. Global Control designs, builds and maintains reporting systems that monitor financial measures and assess the performance of processes and activities in reference to Key Performance Indicators.


Strategy and Strategic Control

Assistance with appropriate methodologies and instrumentation particularly effective for corporate clients in all three moments of strategic thinking:

-  Strategy evaluation


-  Strategy formulation


-  Strategy implementation


Planning and control

The need to enter new markets or simply to maintain or improve its competitive position in the relevant market makes it appropriate to have an effective system of planning and control.

The planning and control must be coherent with the strategic choices undertaken by the company management.


Business planning

“Conscious determination and awareness of the course of actions which serve to achieve the objectives. Planning means to decide".

(Koontz, A preliminary statement of Principle of Planning and Control).


Strategic planning

“Takes into account the close relationship between the company and the external environment between which there is mutual dependence”. (Bastia, systems planning and control).

“Aims to determine controlled changes in the reference scenario”. (Ozbekhan, Toward a General Theory of Planning).


The strategic planning process

a. Defining the mission and the business objectives


b. Analysis of the current situation


c. Definition of corporate strategies


d. Construction of the Business Plan