Relevance, systemic approach, ability to influence, and ability to generate trust are the four key principles in order to inspire the mission, logics, models, activities, and skills of the Management Planning and Control System (MPCS). Referring to those principles, it is possible to give substance to the concept of "partnership with business," understood as the ability to effectively interface with business processes.#To appropriately interpret business processes implies a dynamic alignment between control systems and business strategy. Technologies, and in particular the sum of tools for data recovery, calculation, information flow management, forecasting and simulation – that go under the name of digital transformation – can constitute an extraordinary enabling element.