The goal of this article is to present the design of a model to develop an effective management control capacity, addressing key issues such as the evaluation of organizational performance, the diagnosis of the company’s management, the study of risks, the determination of strategic points and control objectives for decision making and the allocation of critical resources. Through an extensive review of the literature as well as practical experience in different case studies, the variables and elements of the model are determined, as well as the procedure for the development and continuous improvement of the management control capacity. The analysis of data and information is taken into account to better guide the determination of strategic control points, objectives and management control actions. The practical results in the application in 3 enterprises related to water supply and sanitation (Acueducto y Alcantarillado de Matanzas, Aguas de La Habana, EMAROHO) allowed demonstrating the effectiveness of the general procedure of the proposed management control model. Results were achieved regarding the determination of the level of integration of the management system, the initial diagnosis of the C-CGE, the evaluation of the company’s organizational performance, the diagnosis of the 7 business management capabilities and the study of risks, the determination of the strategic control points, the control objectives and the control actions.