A study published outlining an organisational method designed to help businesses, including small ones, by focusing on the appropriateness of the measures taken

 

 Complexity can be seen as an everyday challenge that must be tackled with moderation and proportion.  This is an important step for all businesses, including small and medium-sized enterprises, which may struggle as a result. Overcoming this situation is essential, and in his recently published research paper, ‘Gestire la complessità nelle PMI’ (Managing complexity in SMEs), Francesco Manca seeks to understand it whilst also proposing appropriate tools to tackle it more effectively.

It is partly based on the observation that, while complexity is a critical factor for the survival and development of SMEs, there are also tools available to address it. These tools start with the legal requirement for businesses to have ‘appropriate organisational structures’, meaning structures that are proportionate to their nature and size.

First, the study clarifies the concept of complexity (in both technical and mental terms), identifying its causes and evolution and describing its links with the organisation and the environment.  Then, all of this is ‘translated’ into an operational framework for SMEs comprising  an initial review of existing tools, a gradual and combined selection of control levers and the application of the principle of proportionality.

In his study, Manca shows that adopting management control systems that are appropriate for the size and nature of the company helps to identify economic and financial imbalances more quickly. This improves the quality of managerial decisions and reduces the risk of a corporate crisis. Furthermore, an appropriate and proportionate system minimises organisational costs and strengthens business continuity, employment, and the protection of invested capital.

In other words, Manca outlines a different corporate culture, one that builds on the knowledge inherent in every business while complementing it with an organisational method that can measure and forecast future events more accurately and effectively.

Gestire la complessità nelle PMI

Francesco Manca

Piccola Impresa, 1, 2026