The objective of the thesis is to analyze the generational change in family businesses by understanding its characteristics, problems and the effects included. The study elaborates on the aspects related to the passing of the baton in the company and the asset management in family businesses succession. The dissertation has been carried out starting with a critical analysis of the literature on these issues, looking for advices and the best practices for a successful management of generational change. In addition, we have made a census of the players of the Italian market (banks, sim-sgr-financial boutiques, family offices, consulting firms) that are able to provide expertise to entrepreneurial families for wealth management and succession process organization. Furthermore, we have clarified the most advantageous tax strategies for entrepreneurs who intend to put into practice a corporate restructuring with the perspective of generational change. Finally, we have collected and showed the experience in the succession of ten Italian family businesses: through the comparative analysis of the case studies, we have been able to identify the most frequent management techniques, but also those that are uncommon and unique. The ten successions, in comparison with the findings from the literature, have helped to highlight potential successful practices in managing the generational transition, and to recognize difficulties and unresolved issues that have negatively affected the “passing of the baton” process in the family businesses.
L’obiettivo della tesi è di analizzare il passaggio generazionale nelle imprese familiari attraverso la comprensione delle sue caratteristiche, problematiche e degli effetti che comporta. Sono stati trattati gli argomenti inerenti al passaggio del testimone in azienda ed alla gestione patrimoniale dell’“impresa-famiglia” nella successione. Lo studio è stato svolto eseguendo un’approfondita analisi critica della letteratura su queste tematiche, ricercando i suggerimenti e le best practice, utili ad una gestione di successo del passaggio generazionale. A livello empirico è stato svolto un approfondimento sulle principali tipologie di consulenti (bancari e non) presenti nel mercato italiano, effettuando un censimento della loro offerta di prodotti/servizi finanziari e successori rivolti alle famiglie imprenditrici. Vista la rilevanza nel tema del passaggio generazionale, è stata svolta un’analisi comparativa, a livello fiscale, delle strategie principali per il trasferimento del controllo d’impresa. Infine, sono state raccolte ed analizzate le esperienze di dieci imprese familiari italiane coinvolte nel passaggio generazionale. La comparazione delle loro testimonianze ha permesso di evidenziare eventuali analogie o differenze nelle caratteristiche, metodologie di gestione e problematiche del processo di successione in azienda. Tale analisi, unitamente ai risultati emersi dalla letteratura, ha proposto spunti interessanti per quanto riguarda le tecniche di gestione di successo e le difficoltà e problematiche irrisolte che hanno ostacolato i passaggi generazionali.
Strategie e linee guida operative per la gestione del passaggio generazionale nelle imprese familiari
BRIGUGLIO, RICCARDO MARCO
2009/2010
Abstract
The objective of the thesis is to analyze the generational change in family businesses by understanding its characteristics, problems and the effects included. The study elaborates on the aspects related to the passing of the baton in the company and the asset management in family businesses succession. The dissertation has been carried out starting with a critical analysis of the literature on these issues, looking for advices and the best practices for a successful management of generational change. In addition, we have made a census of the players of the Italian market (banks, sim-sgr-financial boutiques, family offices, consulting firms) that are able to provide expertise to entrepreneurial families for wealth management and succession process organization. Furthermore, we have clarified the most advantageous tax strategies for entrepreneurs who intend to put into practice a corporate restructuring with the perspective of generational change. Finally, we have collected and showed the experience in the succession of ten Italian family businesses: through the comparative analysis of the case studies, we have been able to identify the most frequent management techniques, but also those that are uncommon and unique. The ten successions, in comparison with the findings from the literature, have helped to highlight potential successful practices in managing the generational transition, and to recognize difficulties and unresolved issues that have negatively affected the “passing of the baton” process in the family businesses.File | Dimensione | Formato | |
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2010_12_Briguglio.pdf
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https://hdl.handle.net/10589/10783