Born in Sarentino (BZ) November 26, 1948.

Manager with extensive experience as manager of planning and management control, and director of administration and finance , gained in a variety of major industrial sectors.
Specialist management control and, in particular, the analysis of the main characteristics of the product, its production and distribution process, in the context of the needs and business objectives.

The skills that are acquired over the years and involve many diverse areas: assistance in the identification of the shareholder profitability of products, considering the critical success factors with the emergence of the strengths and weaknesses of the business , medium-term planning with development of the economic, balance sheet and cash flow statement. Checking the basic cost with regard to the accuracy of bills of materials and work cycles; definition of hourly rates of direct labor and machines. Construction of the industrial cost of the product according to the logic of the full cost, with a separation of fixed and variable elements. Definition of the budgeting process through the stages of business forecasting, resource development and technical production, cost calculation standard of the finished product. Prepare the accounts for economic forecasting profit center standard cost of goods sold, a final accounting with the measurement of the performance of each area of responsibility; variance analysis "actual versus budget." Periodic reporting tools for different operational and functional levels for directional control and management KPI implementation of the control system through the support of adequate disclosure methodology and instrumentation software. Training to managers and directors on issues of cost accounting and management control. New approaches and tools of control: Activity-Based Costing and the Balanced Scorecard.

He has thirty years' experience in operational management control and CFO of major companies such as CCPL, GEFRAM, OCEAN SPA- BRANDT GROUP, MARZOTTO SpA, RADAELLI SPA and Carraro SPA.
Since 2008, after forming the 4M Consulting, where he is a director, works as a Senior Consultant.