๐ In 3 months, you'll be able to figure out where you're losing money. Or if you can make more money.
Maybe your business is doing well, maybe it's not. But do you really know how much margin you're leaving on the table each month?
With FM Studio Consulenza, we put your accounts in order in just 3 months, analyzing costs, revenues, margins, and cash flows.
We build the strategy that makes your company solid, profitable, and ready for any scenario.
There's no point in earning more. If you don't know where you're losing. Find out how ๐
Who we are - Our Mission
FM Studio Consulting: experience, method, and vision
Our mission is to help entrepreneurs plan and achieve the best possible profit for their company.
We are a network of professionals with over twenty years of experience in internationally structured companies.
A group of specialists, united to help small and medium-sized businesses grow, thanks to professional services such as:
- Management Planning and Control: preparation of business plans (including for stock market listings), budgets, rolling forecasts, cost and revenue analysis, industrial accounting, review of budgeting models, management of cash flows and banking relationships.
- Interim Management: managing generational transitions, reviewing company procedures, organizational charts, and job descriptions; reducing waste and non-value-added activities, optimizing production parameters (KPIs).
- Business Development: research and selection of potential customers and direct contact, to transform opportunities into concrete sales and increase revenue.
Our firm was founded by Dr. Flavio Marzani, a former auditor at Ernst & Young, a specialist in general management and corporate restructuring, and a manager of leading international companies in the steel, automotive, retail, and renewable energy sectors.
Management Control: From Data to Strategy
Our approach stems from a clear goal: to manage corporate marginality and not suffer it.
We've transformed years of experience into a management philosophy based on a simple principle: entrepreneurs perceive the health of their company, and we translate those insights into numbers, strategies, and concrete actions.
To do this, we developed a Predictive Analytics Simulator: a tool that applies advanced algorithms to historical accounting data series to forecast trends over the next 12 months.
In this way, the company no longer looks only to the past but anticipates the future, governing decisions before events dictate them.
Starting from historical data, we build customized strategies, analyzing different future scenarios to project results and plan the most effective actions.
We prefer to talk about compressible and non-compressible costs, rather than fixed and variable costs, because our goal is to understand where we can concretely intervene to reduce expenses and increase profitability.
From the Simulator, a clear and complete vision
The Simulator provides a dynamic and up-to-date snapshot of the company, made up of four fundamental elements:
- Management accounting report – compares monthly data with the previous year's, providing immediate insight into actual performance.
- Profit and Loss Budget – defines cost and revenue targets, stimulating planning and control capabilities.
- Rolling Forecast – Updates budget forecasts in real time based on actual data, allowing for timely corrective action.
- Historical financial statement series – provide the basis for reliable projections and a comprehensive view of the company's economic evolution.
We analyze and validate the results together with the entrepreneur, to build the company's future methodically, and not by trial and error.
Break Even as a Strategic Compass
Our methodology reverses traditional logic: we start from costs, not revenues.
For every change in accounting data, we constantly recalculate the Break Even Point, that is, the minimum turnover required to cover all company costs.
To be truly timely, we analyze data month by month. Annual assessments are useful but not sufficient: only a monthly view allows for real-time course corrections.
A practical example?
For a company that works on commission, we have precisely defined the production budget and the monthly break-even.
In March, data indicated sales orders were secured through July but a decline was expected from August: it was already time to act – not wait.
The Break-Even Analysis theory teaches us that we can intervene with targeted trading actions, from the moment the break-even point is reached, in this specific case expected at the end of October.
But how can we intervene? By reducing margins from November onwards, to acquire new orders without affecting the annual target.
However, the first quarter results showed a performance in line with or above the production budget: we therefore intervened immediately to consolidate the results and maintain our competitive advantage.
Reduce costs, optimize the sales mix
In many companies, organizational charts define roles and responsibilities, but without shared goals, the structure loses strength.
To this end, we define spending and revenue budgets together with the entrepreneur and his team, gathered in Management Committees led by one of our experienced professionals.
Sharing goals generates responsibility, autonomy, and self-control: it transforms family management into managerial management.
We also implement analytical and industrial accounting to identify the margins of each order or product and support pricing and investment decisions, interfacing directly with software programmers to manage the processes of adapting information systems (ERP management systems) to company needs.
Thanks to this approach, we can develop increasingly precise estimates and open a window to the future with the security of solid, real-world data.
The balance sheet and performance indicators help us understand the health of the company, but there is another aspect that separates those who react from those who anticipate: cash flow management.
We develop concrete tools for:
- forecast liquidity;
- identify areas of tension early;
- build a strategic and ongoing relationship with credit institutions, not just a reactive one.
Knowing your costs to sell better
Many entrepreneurs wonder why they aren't earning enough. Often, the problem is simple: they don't know the true cost of their product.
With our industry analysis and organizational mapping, we build pricing models that take every variable into account, helping companies sell at the right price.
Temporary Management: a valid resource to draw upon
We facilitate generational transitions by creating an environment of trust where new generations can demonstrate their value within the company, defining a clear strategic vision for the future, or identifying new stakeholders where there are no successors to take over the company.
We reorganise processes, company procedures and internal regulations (to define "what needs to be done") as well as organisational charts, roles and job descriptions (to define "who needs to do it"), supporting and training staff.
We instill a managerial culture in the new generations, thanks to high-level skills at accessible and reliable costs, defining the company's Vision and Mission, SWOT Analysis and strategic initiatives.
We reduce waste, scraps, and non-value-added activities by optimizing production parameters (Key Performance Indicators), production scheduling, and performance by product and operator, while reducing costs (Cost Reduction) and the supplier base.
Business Development: method and concreteness
To increase turnover, a structured path is needed.
In our Business Development model, we combine commercial experience and digital tools to transform contacts into real customers:
- Selected database: we identify target companies and decision-makers.
- Preliminary research: we study the context and needs before each contact.
- Flexible script: guided dialogues, not monologues, to understand the real objectives.
- Digital follow-up: technical materials and videos to strengthen the relationship.
- Updated CRM: every interaction becomes shared knowledge.
- Offer management: we accompany the customer from request to contract.
Every step is measurable, every activity results-oriented: from analysis to sales, everything is traceable, plannable, and improvable.
In summary
With FM Studio Consulenza, the entrepreneur doesn't suffer the market: he governs it.
With method, vision, and predictive tools, we transform numbers into sustainable strategies and sensations into informed decisions.
Contact us by email at info@fmstudioconsulenza.it
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Let's see what are the main mistakes that are made in companies
First mistake
Are you a swamped entrepreneur struggling to achieve the results you want?
Want to know the main mistakes that prevent you from generating the best possible profit for your company?
Mistake number one
Centralizing management limits business efficiency and growth.
It often happens that the entrepreneur intervenes on any topic, delegitimizing his managers.
When you interfere in other people's decisions, you unintentionally weaken your company.
But you might say, “I have to do this for the good of my business!”
Let's think about it for a moment.
In traditional structures, we see organizational charts with different functions (purchasing, sales, etc.) delegated to various managers.
But here's the thing: these structures crumble without clear and, above all, shared objectives.
What is the solution?
As an entrepreneur, you must delegate not only tasks—that is, who should do what—but above all, the goals to be achieved.
What is our approach?
We involve the entrepreneur and his collaborators in Management Committees, led by one of our expert professionals.
We transform accounting accounts into responsibility centers, defining and monitoring together the objectives to be achieved for costs and revenues.
We are transforming family management into a managerial organization, because success is the result of teamwork.
Are you ready to transform your business?
Fill out the contact form on our website fmstudioconsulenza.it
Second mistake
Are you a swamped entrepreneur struggling to achieve the results you want?
Want to know the main mistakes that prevent you from generating the best possible profit for your company?
Mistake number two
Underestimating the strategic importance of management control hinders the achievement of objectives.
“We already analyze the balance sheets” or “we already prepare the budget,” the entrepreneur replies when you ask him if he has management control.
“We already have the necessary software,” replies even those who confuse management control with company management software.
Power is nothing without control, as a well-known TV commercial said: the same thing applies in business.
Budget analysis is important, but it's already "water under the bridge," and it doesn't help predict what might happen in the future.
Performing good management control means looking ahead, to manage future marginality, ahead of the course of events.
But even the budget is not enough to look to the future, because it is a static tool and often forgotten in the "drawer".
Budget forecasts change as the project progresses, based on the actual data that is gradually accounted for.
Each cost and revenue item, initially forecast, must be recalculated because it will have a new impact on the end-of-year result.
What is the solution?
The Rolling Forecast is the only tool that can dynamically reproject static budget forecasts over time.
What is our approach?
We prepare the Income Statement Budget, defining the cost and revenue objectives to be achieved and the people to whom they will be delegated.
We develop the Rolling Forecast, using our Simulator's algorithms, to facilitate the estimation of those costs and revenues that cannot be predicted in the budget.
Are you ready to transform your business?
Fill out the contact form on our website fmstudioconsulenza.it
Third mistake
๏ปฟ
Are you a swamped entrepreneur struggling to achieve the results you want?
Want to know the main mistakes that prevent you from generating the best possible profit for your company?
Mistake number three
Revenue is important but it does not measure the “greatness” of a company.
Entrepreneurs are often measured by their turnover: those with a high turnover are considered “big” and those with a low turnover are considered “small”.
The true measure of greatness is profit: you can earn more even by reducing sales of things that don't generate added value.
What is the solution?
Break-Even Analysis determines the minimum revenue required to break even on all costs, better known as the Break-Even Point.
The focus therefore shifts to costs, putting revenues into the background.
Understanding and optimizing your cost structure is essential for establishing revenue objectives.
What is our approach?
With our Simulator, for each future month we compare the Break Even Point with customer orders and expected sales.
We are therefore able to understand whether the revenue targets are achievable and what corrective actions to take.
But what does it mean to reach the Break Even Point?
This means no more fixed costs to generate new revenue, allowing you to adjust sales margins to new customers or markets.
Are you ready to transform your business?
Fill out the contact form on our website fmstudioconsulenza.it
Fourth mistake
Are you a swamped entrepreneur struggling to achieve the results you want?
Want to know the main mistakes that prevent you from generating the best possible profit for your company?
Mistake number four
Cost control isn't just a priority when revenue drops.
It often happens that entrepreneurs cut expenses when turnover drops: as soon as the market picks up, they forget about it.
Nothing could be more wrong!
What is the solution?
Never losing sight of expense items helps reduce the Break Even Point, or the minimum turnover required to break even on all costs.
What is our approach?
By analyzing historical accounting data, we can understand how fixed and variable costs move.
What costs do we cover?
Raw material costs, optimizing purchasing or outsourcing the production of lower value-added products.
Payroll costs by reducing overtime, using up excess vacation time, and avoiding unnecessary hiring.
Industrial and operating costs, with careful management of consumables, manufacturing, transportation, maintenance, and insurance.
Structure costs, reducing telephone expenses, consultancy fees, bank charges and miscellaneous expenses.
Are you ready to transform your business?
Fill out the contact form on our website fmstudioconsulenza.it
Fifth mistake
Are you a swamped entrepreneur struggling to achieve the results you want?
Want to know the main mistakes that prevent you from generating the best possible profit for your company?
Mistake number five
Indiscriminately increasing sales prices can lead to a loss of revenue.
When the market fluctuates, due to increases in energy or raw materials prices, the entrepreneur finds himself at a crossroads.
Increase prices, risking losing customers, or absorb the higher costs and make a lower profit?
What is the solution?
The incidence of raw material consumption, for each product sold, determines the profitability for each customer.
The entrepreneur can thus increase sales prices selectively, focusing on low-profit products.
What is our approach?
Even without the need for industrial accounting, we analyze the bills of materials, that is, the "recipes" for making products.
By comparing the bills of materials with sales, we calculate the percentage of raw material cost for each product sold.
We will thus boost the turnover of the high value-added lines, where the incidence of raw materials is on average lower.
For low-value-added products, we can instead increase the selling price, without the risk of losing the customer.
But we could also optimize raw material purchases or outsource production.
For those who already have industrial accounting, we obtain even greater benefits.
Our management control system, based on Budget and Rolling Forecast, can in fact generate even more reliable estimates.
Are you ready to transform your business?
Fill out the contact form on our website fmstudioconsulenza.it
Sixth mistake
Are you a swamped entrepreneur struggling to achieve the results you want?
Want to know the main mistakes that prevent you from generating the best possible profit for your company?
Mistake number six
Inadequate knowledge of costs compromises the validity of commercial estimates.
It often happens that the entrepreneur prepares estimates by reasoning only on average production costs.
Let's take an example: the average cost for producing molded plastic items is 20 euros per hour.
The company has both automatic presses, which print high quantities, and manual presses, which print low quantities.
The production cost therefore varies from 16 euros per hour for automatic presses to 24 euros per hour for manual presses.
The entrepreneur who does not have this information uses an average of 20 euros per hour to prepare offers for customers.
Prices will be competitive for manual press products, because they are too low, but out of the market for automatic press products, because they are too high.
What will be the outcome?
Low turnover and high inefficiency, because manual presses print small quantities and are more complex to manage.
What is the solution?
The right path to take involves a thorough analysis of production costs.
What is our approach?
We implement analytical-industrial accounting to understand product or order costs.
We determine cost rates using spreadsheets or by creating cost accounting in the company's management software.
Are you ready to transform your business?
Fill out the contact form on our website fmstudioconsulenza.it
Newsletter
Management control? In SMEs, it's still optional.
Management control isn't a luxury. It's a matter of survival. But it's still seen as something "to be done later," when there's time, when the company is bigger. Yet it's the fine line that separates those who truly make money from those who struggle to make ends meet.
Many companies boast of "doing well" simply because revenue is growing. But there's a fundamental error: revenue ≠ profitability.
A company doesn't exist to generate random numbers, but to generate profit, remunerate invested capital, and build sustainable value over time. And without management control, all of this is simply impossible.
๐ Instead of understanding where inefficiencies lie, too many companies in crisis cut costs at random: marketing, training, quality, people. They cut where they see spending, not where there's waste. The result? They lose competitiveness, customers, and—ironically—even more margin.
Those who truly want to grow must do the opposite: improve processes, read the numbers, and make informed decisions.
Management control isn't just for big companies. It's the compass of those who don't want to navigate by sight.
It is used to: โ know the real costs of products or services โ set correct and sustainable prices โ know how much the company (really) earns โ evaluate collaborators and processes based on data, not feelings โ control liquidity and avoid financial tensions โ understand whether it is better to produce, outsource or invest โ clearly plan growth or the opening of new offices
Every day we see capable, determined entrepreneurs, but often lacking the tools to understand their own companies. They lead with experience, not numbers. Yet, when they learn to let data speak for itself, everything changes: they discover where value is lost, which activities generate margins, and which customers are truly profitable.
๐ฌ Management control isn't just for "keeping things under control." It's for making better decisions. It's for building a business model that doesn't just sell more, but also makes more money.
Because growing up out of control isn't a success: it's a blindfolded race.
๐ก Direct question: are you still just looking at revenue or have you decided to understand what's really behind your numbers?
Find out how at ๐ www.fmstudioconsulenza.it
When the company grows but the organization remains stagnant
It happens more often than you think. The company grows, the market responds, customers increase. But beneath the surface, something begins to creak. It's not a sudden crisis, it's a silent wear and tear.
It all starts with small signs that entrepreneurs recognize but often underestimate: – operating margins are shrinking, and no one really knows why; – the numbers are there, but scattered across files, emails, and notes: they don't communicate with each other, they don't help with decision-making; – meetings increase, responsibilities are diluted; – the owner finds himself involved in every detail but has less and less time to think; – employees act in good faith, but without a shared direction.
And the paradox is that all this is happening just as the company is growing. Customers and revenues are growing, but so are errors, waste, and decision-making overload.
๐ It's not just a numbers problem. It's a system problem.
Many Italian SMEs were born and grew thanks to the intuition and determination of the entrepreneur. A model that works... until complexity explodes.
As a company grows, new foundations are needed: โ control tools that transform data into decisions; โ clear processes that free up time, not consume it; โ defined roles that provide autonomy, not confusion; โ decision-making mechanisms that allow for governance, not just management.
๐ The difficulty isn't understanding what's needed: many entrepreneurs know this very well. The difficulty is stopping time to reflect.
Stop and ask yourself: – Where am I going? – What is my real margin? – Who does what, and why? – What are the bottlenecks? – Am I working on the company or within the company?
๐ง A revolution isn't necessary. Sometimes targeted, concrete, and progressive interventions are enough: – introducing a customized, simple yet effective management control model; – mapping processes and making them visible to everyone; – clarifying roles and responsibilities to relieve the entrepreneur; – supporting temporary management figures during times of transition or growth; – assessing the economic sustainability of commercial or geographical expansion.
๐ฏ Every business is a world unto itself, but one rule applies to all: without method, complexity becomes chaos. And what is held together today with "experience" can become a critical point tomorrow.
๐ฃ It's not theory. It's what we see every day in the companies we work with: capable entrepreneurs, full of ideas but often alone in managing strategic decisions in ever-changing contexts.
๐ฌ That's why the first step isn't to do something, but to stop and understand. Look at your business with fresh eyes. And only then, decide how to proceed.
Are you ready to reorganize your company? Find out how at ๐ www.fmstudioconsulenza.it
“Management control” does not mean “doing accounting”.
Yet, how many small and medium-sized businesses continue to confuse them? Many entrepreneurs believe that having up-to-date accounting or an efficient management system is enough to know how their business is doing.
โ But management control isn't about recording the past. It's about deciding the future.
It's a management tool, designed for those who want to lead their business with method and awareness, not "by gut feeling." It's not a set of numbers, but a process that provides a clear and continuous compass for the entrepreneur.
In practice, it is divided into three fundamental phases:
1๏ธ Define short-term goals and plans to verify in advance whether management is moving in the right direction and to provide each company function with clear lines of action. 2๏ธ Systematically monitor gaps between objectives and results, measuring whether the company is truly meeting its targets. 3๏ธ Promptly adjust course when data indicates malfunctions or changes in the scenario.
๐ In other words, management control is a living discipline. It doesn't just "measure": it interprets, anticipates, and directs. It integrates skills and processes to transform numbers into operational decisions.
The tools that make it concrete are different, but all connected by a common thread: awareness.
Here are the main ones: ๐ strategic planning and definition of objectives and indicators ๐ฐ budgeting and rolling forecasting ๐งพ cost accounting ๐ variance analysis โ๏ธ product or service cost calculation ๐ data collection and management reporting ๐ก financial analysis and forecast simulations
Together, these elements allow entrepreneurs to: โ understand the company's real performance, not its perceived one; โ predict the immediate future with alternative scenarios; โ improve performance with targeted interventions; โ understand where value is generated (or lost).
And above all, they allow us to move from reactive to proactive management. From "let's see what happens" to "let's choose what should happen."
๐ฌ Direct question: Are you really in control of the management of your company or are you just observing it from the outside?
If it's time to make a qualitative leap - in the right direction and with control - find out how to do it at ๐ www.fmstudioconsulenza.it
“I don't need a controller. I already have an accountant.”
That's what an entrepreneur told us at our first meeting. He had a profitable balance sheet and good revenue. So everything was fine, right?
โ No.
A few weeks later, he found himself having trouble paying salaries. Not because the company wasn't healthy, but because he hadn't accurately predicted the timing of collections and payments.
๐ The balance sheet captures the past. Management control helps predict the future.
And here's the most common misunderstanding: thinking that accounting or a good management system are enough to "have everything under control." Too many SMEs make decisions based on gut feeling, with tools that don't allow them to simulate what's about to happen.
The result? The entrepreneur discovers problems only when they arise, not when he can still avoid them.
๐ In this case, we intervened as follows:
1๏ธ Rolling Forecast This isn't the usual budget drawn up at the beginning of the year and then forgotten in the drawer. It's a dynamic plan, updated monthly with actual income statement data and integrated with future events and seasonal variations. For example: a forecasted 15% growth in sales in March. The advantage? You have an updated map for the next 12 months, which adapts over time with realistic and concrete scenarios.
2๏ธ Cash Flow Forecast Turnover and accounting profit aren't enough. You need to predict when money actually comes in and goes out: customer and supplier due dates, lease payments, salaries, orders. We've created a model integrated into the management software that cross-references all this information in real time. For example, if a major customer delays a payment by 15 days, the system immediately shows the impact on liquidity, allowing you to intervene before it becomes a problem.
3๏ธ Operational Dashboard A simple screen, with few but really useful indicators:
· ๐งพ DSO (Average Days Sold) to monitor whether customers pay on time
· ๐ฆ Orders processed on time to verify production and delivery efficiency
· ๐ฐ Daily cash balance to check your bank's actual liquidity
All data in one place, readable and updated in real time. This way, entrepreneurs no longer have to guess where to intervene, but can see it immediately.
๐ฏ After three months, he told us:
“I feel more at ease. Now I know where I might go wrong and can act. I no longer have to expect unpleasant surprises.”
๐ก Management control isn't a luxury for large companies with limitless budgets. It's a necessity for anyone who wants to grow without surprises, with adaptable, simple, and custom-built tools.
Because management control isn't an Excel spreadsheet: it's the ability to make decisions before events occur. And it's this ability that transforms a reactive company into a proactive one, capable of anticipating crises, seizing opportunities, and growing confidently.
Are you ready to reorganize your company? Find out how at ๐ www.fmstudioconsulenza.it
The advice you really need: why taxation isn't enough
We've often talked about methods, numbers, and control. But there's one aspect that deserves attention: the difference between those who manage the accounts and those who help grow the business.
Accountants are—and remain—a key point of contact for every company. ๐ Their tax and accounting expertise is what ensures order, accuracy, and security. Without solid oversight of financial statements, compliance, and regulations, no business can thrive.
But today, the challenges facing SMEs go beyond taxation. Ever-changing markets, increasingly tight margins, and complex processes require a broader managerial vision, capable of translating numbers into operational decisions.
โก๏ธ Taxation and business consulting are two different but equally essential dimensions. The former protects, monitors, and ensures compliance. The latter analyzes processes, identifies inefficiencies, plans strategies, and supports entrepreneurs in continuous improvement.
๐ฏ The real difference is in the goal:
· taxation focuses on compliance with the rules;
· organizational consulting focuses on growth and profitability.
An effective business consultant doesn't just read data: they interpret it. They've experienced the company from the inside, understanding the workings of departments, interpersonal dynamics, and decision-making processes. They understand that every company is a complex system that requires method, clarity, and shared responsibility.
Only with this experience can you:
· ๐งญ recognize the signs of a problem before it becomes an emergency;
· ๐ค communicate constructively with all company functions;
· ๐ฌ accompany the entrepreneur in making concrete strategic choices;
· โ๏ธ Implement sustainable interventions tailored to the company's needs.
Many companies, however, still seek a single "one-stop shop." The point, however, isn't to replace the accountant: it's to support them with complementary skills.
When tax advisors and business consultants work together, a winning model is born: ๐ the former ensures financial balance and compliance with regulations; ๐๏ธ the latter builds processes, methods, and a strategic vision.
It's a synergy, not an overlap. An approach that frees up entrepreneurs' time, improves management, and transforms data into informed decisions.
๐งฉ The consultancy we need today isn't made up of isolated individuals but of integrated teams, where everyone brings specific skills and contributes to a common goal: growing the company in a sustainable and organized way.
๐ฌ What about you? Have you already built a team of professionals who work together for your company?
Find out how at ๐ www.fmstudioconsulenza.it
Why Fractional Management is the right solution for SMEs
In recent posts, we've discussed management control, organization, and skill synergy. Today, we're focusing on a role that embodies all of this: the Fractional Manager.
๐ Small and medium-sized Italian businesses are often caught in a dilemma: they need high-level managerial skills but can't afford the cost—and burden—of a full-time manager. This is why more and more companies are choosing Fractional Management, a flexible and tailored option that offers "part-time" managerial experience with real and ongoing impact.
๐ก A Fractional Manager is, essentially, an experienced professional who works alongside the entrepreneur one or two days a week, working continuously on the company's most critical areas. They're not a one-off consultant: they engage with processes, guide people, and implement methods and tools. The difference is that they do so sustainably, adapting to the size and needs of the SME.
There are many areas of intervention. Among the main ones:
· ๐ Management Planning and Control: preparation of Business Plans, Budgets, and Rolling Forecasts, also in view of growth projects or stock market listings.
· ๐ฐ Management of financial flows and relationships with banks, optimizing working capital and inventory.
· ๐งพ Industrial accounting and management software, review of budgeting models and margin analysis.
· ๐ฅ Generational transition and internal reorganization: procedures, organizational charts, job descriptions, and staff training.
· โ๏ธ Production efficiency: reduction of waste, scraps, and non-value-added activities, improving operational metrics (KPIs).
๐ฏ The added value of a Fractional Manager lies not only in their technical skills but also in the independent perspective they bring to the company. Not being an employee, they can speak directly, objectively, and constructively with the entrepreneur, free from the filters or constraints that often slow down internal decisions.
This figure bridges the gap between strategic vision and day-to-day operations, helping the company move from "doing everything in-house" to "doing it well, methodically."
In a context where SMEs must be agile yet structured, Fractional Manager represents a concrete solution for: โ bringing high-level managerial experience to the company; โ introducing control and planning processes without burdening the organization; โ training people and creating internal autonomy; โ guiding change continuously but without rigid constraints.
๐ฌ The real question isn't whether you need a full-time manager, but whether your company can afford to do without the right expertise.
Are you ready to reorganize your business with method, flexibility, and vision? Find out how at ๐ www.fmstudioconsulenza.it
How to manage generational transition in a family business
We've often talked about control, method, and strategy. But there's a moment in the life of every business that truly puts all of this to the test: generational transition.
In family businesses, generational turnover isn't just an organizational issue. It's a turning point that intertwines emotions, power, wealth, and differing visions of the future. And often, the challenge isn't the numbers... but the people.
๐ Generational transition is a delicate process because it touches two worlds at once: – the family world, with its relationships, expectations, and emotional ties; – and the corporate world, with its rules, objectives, and long-term strategies.
The most common mistake? Waiting too long. Many entrepreneurs put off the issue, confident that "when the time comes, everything will fall into place." But the reality is that without planning, you risk jeopardizing the very thing you're trying to protect.
๐ก The secret is to anticipate and structure the transition, without leaving it to chance or emotion. Often, the desire to "keep everything in the family" prevails, even when skills or preparation are lacking. But continuity isn't defended with nostalgia: it's built with method, transparency, and vision.
๐ฅ The outgoing generation must be able to transfer experience but also leave room for change. Successors need time to demonstrate their ability and gain authority. And a gradual process is needed, where control doesn't suddenly disappear, but evolves toward new leadership.
It's not just about operations: it's necessary to define a clear strategic vision that guides future choices and ensures a balance between past and present.
๐ What if there aren't any successors? Or if they don't yet have the skills to lead the company? Solutions exist, and they must be considered carefully:
· entry of internal or external members;
· inclusion of qualified external management;
· growth of internal managers towards leadership roles and possible acquisition of shares;
· or, in some cases, the complete sale of the company.
๐ฏ In all these scenarios, one key figure can make the difference: the Interim Manager. An experienced professional who accompanies the entrepreneur and the family smoothly, helping them manage each phase with method and vision.
The Interim Manager: โ Develops the strategy and tactics best suited to the family situation; โ Uses concrete tools—such as a Business Plan—to plan investments and resources; โ Also manages the relational and psychological aspects that arise during the transition with balance.
In other words, it helps the family pass the baton without losing direction.
๐ฌ Direct question: Are you planning for the future of your company or are you still trusting that "time will take care of it"?
Find out how to do it methodically at ๐ www.fmstudioconsulenza.it
Data culture: the true hidden resource of SMEs
In many SMEs, data exists but remains locked away in digital drawers. Endless reports, Excel files everywhere, graphs that no one really looks at. And so, important decisions are still made "by gut feeling," based on intuition, habits, or personal experience.
But the truth is that the difference between those who grow sustainably and those who proceed tentatively lies in the culture of data.
๐ก And we're not just talking about sophisticated software or colorful dashboards: this is a true cultural shift, starting from the top and spreading to every department. It means that every decision—commercial, production, or financial—is based on reliable, up-to-date, and shared information. Numbers are no longer a requirement but become tools for daily guidance.
๐ Why is it so important? Here's what changes when data truly enters the corporate culture:
· ๐ Anticipate problems: drops in sales, uncontrolled costs, or delivery delays become visible immediately.
· ๐ค You align the organization: everyone thinks about the same objectives and indicators, eliminating misalignments and misunderstandings.
· ๐ Make your business more responsive: You can make course corrections in real time, not at the end of the quarter.
๐ฏ But building this culture isn't easy. The most common obstacles are clear to anyone working in a company: – data scattered across too many files, with no single reliable source; – complicated or out-of-date reports; – lack of training in data analysis, which effectively renders it useless.
๐ So where to start? Here are four concrete steps to building a true data culture: 1. Define a few key KPIs: measure only what really matters for growth and sustainability. 2. Create an integrated and simple system that allows for continuous, real-time updates. 3. Train managers: interpreting data is a managerial skill, not a technical task. 4. Share the results: transparency generates trust, engagement, and widespread accountability.
๐งญ In the SMEs we work with, we always start with a practical assessment: ๐ How is data collected today? ๐ Which KPIs are actually used? ๐ How widespread is awareness of their value?
From there, we build a tailor-made path, made up of small steps but with immediate effects: more control, less improvisation.
Because the truth is simple: without data, you can't manage. Hopefully.
๐ฌ And you? Are you still navigating by sight, or have you already turned numbers into your strategic compass?
Find out how at ๐ www.fmstudioconsulenza.it
The warehouse is your bank. But without an IBAN.
In a company, what seems "normal" is often what blocks liquidity. And among all the invisible blocks, there's one that continues to be noticed, without being mentioned: the inventory.
You have tied-up capital. It's sitting there, sitting on a shelf, full of good intentions but devoid of real value when you really need it. You can't use it to pay salaries. It doesn't help you with the banks. And above all, it doesn't generate interest: it absorbs it, eats it up, drains it.
๐ In many SMEs, the warehouse is the company's largest "current account"... with the difference that:
· no one monitors the balance in real time;
· no one calculates the cost of keeping it full;
· and worse yet… no one knows exactly what’s inside.
Yet, every box, every pallet, every item code has a direct impact on the crate. Not because of philosophy: because of mathematics.
๐ฏ What did we see when we entered the company through the eyes of management control?
· Stocks that turn over every 180 days… but which in reality do not turn over at all.
· Raw materials purchased “just in case” and left there to become historical artifacts.
· Bills of materials updated in the office but ignored in the warehouse, with stocks continually being replenished “because that’s how it’s always been done.”
· Reordering done "by eye," with fear instead of data.
· Saturated spaces that force new rents, new shelves, new costs… instead of new ideas.
These are not organizational flaws: they are liquidity holes.
๐ก But when operations and management control work together, the warehouse changes its skin. You can:
· free up liquidity without touching a single line of revenue;
· reduce inventory while maintaining (or improving) the service level;
· introduce simple and understandable KPIs: rotation, obsolescence, coverage index;
· define min/max stock policies based on logic, not gut feeling;
· map “unproductive” stocks and decide what to do with them wisely, not with resignation.
The real point is this: the warehouse isn't a physical place. It's a financial indicator.
๐ง If your cash register is suffering, very often the problem isn't on the outside, but on the inside: in what you bought, accumulated, and forgotten about.
So the question to ask yourself isn't "what's missing?", but: ๐ How much liquidity could I free up without selling even one more unit?
If you want a clear, quantitative, and above all actionable picture of your stock—with numbers, not guesses—you can do so with a dedicated analysis.
You can find the contact form here: www.fmstudioconsulenza.it
When technology becomes a problem: digital complexity syndrome in SMEs
For years, the market has pushed a seductive narrative: "Digitize everything and you'll be more efficient, faster, and more competitive." And so businesses rush: new software, automation, cloud, dashboards, collaboration tools, CRM, next-generation ERP, even artificial intelligence. It seems like the only way forward. Yet, beneath the shiny surface lies a phenomenon we're seeing more and more often: digital complexity.
๐ค But what is this syndrome really? It's the situation in which the accumulation of disintegrated technologies—each with its own logic, data, and procedures—makes daily work more difficult rather than easier. It's the paradox of "digital slowing down."
๐ What happens in SMEs when tools accumulate without a single direction?
· We use a lot of different software – CRM, ERP, project management tools, communications platforms – that don’t “talk” to each other.
Data is duplicated, rewritten, and copied by hand. The result? Mismatches, errors, information loss, and duplication of effort.
· Dependence on external specialists is growing because the company lacks internal expertise.
· Training is insufficient: people are given tools they don't really know how to use.
· A climate of resistance, frustration, and “technophobia” is born, which undermines the corporate culture.
And so digital, instead of freeing up resources, consumes time, money and attention.
โ ๏ธ The problem is strategic, not technical. Because while the company is trying to figure out "how this new software works," it loses focus on what really matters: customers, innovation, process improvement, growth.
Many SMEs today suffer not from a lack of technology… but from an excess of poorly managed technology.
๐ How do you address digital complexity?
1. Simplify and integrate. A systems audit is needed to understand what's useful, what's redundant, and what needs to be integrated. Fewer tools, more interoperability.
2๏ธ Continuous training and engagement. Technology should serve people, not force them to adapt to something new every month.
3๏ธ Clear digital strategy. Tools aren't adopted "just because they're trendy," but for concrete objectives: reducing time, improving data, and increasing control.
4๏ธ Empathic change management. Every innovation generates fear: communicating it, explaining the benefits, and supporting the team is part of the project.
๐ The truth is simple, even if it's not nice to hear: technology isn't a solution in itself. It only becomes one if it's consistent with the strategy, sustainable for people, and integrated into processes.
The challenge for SMEs today is not to "digitize more" but to digitize better, mastering complexity instead of suffering it.
If you feel like your company's tools are driving people—and not the other way around—maybe it's time to get some order.
If you want to know how, you can fill out the form on the website: www.fmstudioconsulenza.it
๐ก Management Control: The Essential Steps to Avoid Leaving Your Company to Chance
Many entrepreneurs believe they have everything under control until the numbers speak for themselves, but with the new Corporate Crisis Code, having clear tools to monitor and manage the company is no longer an option: it's a necessity.
Management control isn't just a matter of numbers: it's a structured approach that allows you to anticipate problems, reduce risks, and make informed strategic choices.
1๏ธ The Budget The budget isn't just a list of numbers: it's your strategic map. Setting spending and revenue targets for each business area allows you to allocate resources intelligently. It's not just about writing numbers on a piece of paper: the budget teaches department managers how to build their plan and allows you to compare actual results with planned ones, immediately identifying any deviations. Without this step, you risk navigating by sight, without concrete reference points.
3๏ธ KPIs - Performance Indicators Performance indicators, both financial and non-financial, tell you whether you're truly achieving your goals. From gross operating margin to customer satisfaction, from return on investment to the quality of production processes: measurement is the first step to improvement. Indicators serve not only for monitoring but also to motivate the team and guide decisions towards concrete results.
4๏ธ Corporate Reporting Collecting data isn't enough: you need to interpret it. Thanks to clear reports and Business Intelligence, even Big Data becomes a concrete tool for making strategic and timely decisions. Reporting allows you to understand in real time where to intervene, where to invest, and where to cut waste. Without reliable information, you risk chasing illusory results and missing growth opportunities.
Management control isn't complicated... if you know where to start and have someone with experience and practical experience to support you.
Are you ready to take control of your company's numbers and transform them into real growth, leaving nothing to chance?
Find out how to get started: www.fmstudioconsulenza.it
๐ก Management control and cost analysis: turning data into strategic decisions
In most SMEs, management control is still little known or seen as a "big company" activity. In reality, ignoring it means leaving growth to chance and increasing business risks. With accurate data and structured analysis, however, you can plan for the future with full awareness and make timely strategic decisions.
What is management control? It's a system that allows you to monitor economic and financial performance against established objectives, enabling you to: ๐ identify deviations, ๐ analyze their causes, ๐ intervene with targeted corrective actions.
๐ฝ The pillars of management control
1๏ธ Budget and forecasting. Defining a detailed budget (monthly, quarterly, annual) means translating strategic objectives into concrete numbers. ๐ก It's not just accounting: it's an operational plan that involves all company functions, from production to sales to marketing.
2๏ธ Data collection and monitoring Collecting real data on sales, production, costs, and revenue is essential. Using up-to-date management systems and intuitive dashboards transforms complex information into clear, actionable reports in real time.
3๏ธ Gap Analysis Comparing budgets and actual data helps you understand whether the gaps are due to: โ๏ธ internal factors (efficiency, waste) ๐ external factors (market, competition, prices). Only then can you intervene with targeted strategies, without improvising.
4๏ธ Corrective Actions It's not enough to analyze: you need to act. Involving all areas of the company and implementing concrete interventions transforms data into real results.
Why adopt management control? โ Improves decision-making capacity with concrete and up-to-date data โ Supports strategic planning with realistic scenarios โ Identify waste and inefficiencies to reduce costs โ Increases transparency and holds managers accountable
Don't let your most important decisions be guided by instinct: numbers speak, but only if you know how to read them.
Are you ready to reorganize your company and transform data into concrete tools for growth?
Find out how to get started: www.fmstudioconsulenza.it




