OPTIMIZATION OF THE VALUE CHAIN THROUGH MANAGEMENT CONTROL: CASE STUDY OF A PUBLIC ENTERPRISE

Management control is a crucial strategic tool for optimizing the value chain. By providing a detailed analysis of internal processes, it enables managers to identify inefficiencies, such as bottlenecks or low-yield activities, and implement targeted solutions. This data-driven approach empowers leaders to make informed strategic decisions while ensuring the methodical monitoring of operational performance. As a result, managers can drive corrective actions that not only improve productivity but also strengthen the company's competitiveness in an ever-evolving environment. The case study presented demonstrates the effectiveness of this approach, illustrating that adaptability and responsiveness to market changes are key factors in ensuring long-term sustainability and growth.