2016 - Franco Angeli
Article
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Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili
33-68 p.
- The literature on performance measurement in Research and Development addresses several topics. This paper investigates the role played by cost management in new product development activities. Particularly the adoption of Activity-Based Costing/Management, Target Costing/Design to Cost, Life Cycle Costing, Total Cost of Ownership is investigated through a survey of 65 companies working in Italy. The findings are interesting because they highlight how firms in Italy reacted to the increased competition and price stagnation during the economy slowdown. Firms respond to the crisis by developing new green products and services mainly in order to satisfy needs of loyal customers, acquire new customer in the same market and increase profitability of sales. Furthermore it emerges a significant strategic orientation towards sustainability and a considerable implementation of cost management tools on development activities focusing on Activity-Based Costing/Management and Life Cycle costing, mainly on those firms mor
- e oriented toward sustainability strategies.
Is part of
Management Control : 2, 2016-
Information
ISSN: 2239-4397
KEYWORDS
- New product development, cost management, Activity-Based Costing, Target Costing, Life Cycle Costing, Cost of Ownership
- sustainability strategies
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In this issue
- Editoriale : strumenti di gestione dei costi e misure di performance negli attuali contesti competitivi
- La sostenibilità ambientale in azienda : quale relazione tra disclosure volontaria e gestione interna?
- Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili
- Modello di controllo e misure di performance nelle relazioni di fornitura tra imprese : una ricerca empirica nel contesto italiano
- Controllo e complessità : il ruolo delle forme di rappresentazione per il governo di problemi complessi
- Strategie di sostenibilità : dalle motivazioni ai sistemi di misurazione della performance
- How Italian companies are monitoring innovation
- Inter-firm coordination as an Information problem : the case of a divisionalized company
- Mission della rivista e norme redazionali