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Il benchmarking per il controllo della performance: esiti di una ricerca nei distretti conciari italiani

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  • Guido Migliaccio
  • Maria Fulvia Arena

Abstract

To evaluate the applicability and usefulness of benchmarking using, in particular, budget analysis, this research has analyzed the five-year trend (2014-2018) of certain income and financial indices of about 700 tanneries, for Italy and its three districts. For a more analytical evaluation, a number of statistical tools have been used (analysis of variance ANOVA and Tukey-Kramer tests). Confirming the rich bibliography, benchmarking can be applied usefully. The validation of the method has also made it possible to express an opinion on the firms? economic and financial equilibrium: Regardless of the different locations, Italian tanneries are significantly indebted. Higher capitalization is therefore advisable, also considering the recent crisis due to the pandemic. Profitability is positive, although it is in decline. This assurance is a relative safety margin in the possible hypothesis of profit reduction due to the coronavirus. The disaggregated analysis highlights the disadvantage of southern companies that have lower profitability and, on average, higher debt levels.

Suggested Citation

  • Guido Migliaccio & Maria Fulvia Arena, 2021. "Il benchmarking per il controllo della performance: esiti di una ricerca nei distretti conciari italiani," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(3), pages 87-110.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2021-003005
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    References listed on IDEAS

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    1. Silvia Rita Sedita & Fiorenza Belussi, 2008. "L'evoluzione del modello distrettuale: la "delocalizzazione inversa" e il caso del distretto della concia di Arzignano," ECONOMIA E POLITICA INDUSTRIALE, FrancoAngeli Editore, vol. 2008(2), pages 51-72.
    2. Elisa Rambaldo, 2007. "Discriminazione nel distretto vicentino della concia," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, vol. 2007(3).
    3. Olivia Barata Cavalcanti & Sergio A. Costa & Emily Ferris & Michelle Guillermin & Chris Palmedo & Rachel Crossley & Terry T.‐K. Huang, 2020. "Benchmarking food and beverage company investment in healthful eating and active living initiatives," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(2), pages 1051-1068, March.
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    Cited by:

    1. Rosa Lombardi, 2021. "Le dimensioni della conoscenza aziendale. Profili di investigazione tra crisi pandemica ed economia digitale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(3), pages 5-14.
    2. Shekerta Aliu, 2023. "Do electric and gas utilities use regulatory information for decision-making and control? An exploratory study from Italy," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 37-64.

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