1,720,966 research outputs found
The role of cost driver analysis in business model design : empirical evidence from automotive industry : the case of E-car
No full textThe aim of this paper is to explore the role of cost driver analysis in the context of business model design. The empirical domain of the paper addresses the automotive industry, and in particular the dynamic and complex scenario of electric cars (e-cars). We explore the potential usefulness of cost driver analysis in validating economic sustainability of a business model in this specific context, where many actors are involved and several marketing and technological aspects are still unclear. To date, the wide diffusion of e-cars is delayed by some reasons; one is the relatively high cost of batteries. No significant technological improvements are foreseen any time soon to make e-cars economically sustainable and more appealing to the masses; hence the design of a new business model or the redefinition of an existing could represent a solution for making e-cars more affordable and boost demand (revenues). This paper analyzes secondary data concerning the Better Place case study, documents concerning the drivers of battery cost and the findings collected by interviews to managers belonging to the automotive sector. Our results suggest cost drivers analysis can provide direction for research of alternative business model design in the attempt to manage the impact of cost drivers in economic sustainability. Furthermore, in the context of e-cars, the total cost of ownership for the final consumers appeared to be a valid way to evaluate the effectiveness of initiatives for managing cost drivers
“Managing cost drivers: the case of RESOLVE project
No full textPurpose – The purpose of this paper is to discuss how cost drivers can be analyzed and managed; particularly the focus is on the product design configuration.
Design/methodology/approach – This is a constructive case study (Kasanen et al., 1993).
Findings – The empirical domain of this paper is the dynamic and complex electric mobility scenario. The focus is on the RESOLVE project, funded by the European’s Union research and innovation program1; RESOLVE aims to find technological and design solutions suitable for a wide range of Electric L-Category Vehicles (ELV), culminating in two demonstrator vehicles. To date, the wide diffusion of fully electric vehicles is delayed by several limiting factors, among which powertrain’s cost is the most relevant. RESOLVE will face cost reduction in several ways: by modular and scalable design of the components (i.e. battery pack), through functional integration for drivetrain electronics as well as using existing low-cost solutions for few devices.
Research implications/limitations – The case analysis suggests guidelines for analyzing cost drivers and using cost information to support this process; other researches are needed to extend the conclusions in different contexts.
Practical implications – Understanding cost driver relevance and manageability contributes to increase the effectiveness of cost reduction through design. Selecting relevant cost drivers and relative suitable cost information could support management in identifying possible levers in order to reduce costs and may play a role in developing sustainable solutions in the automotive sector.
Originality/value – The paper tries to improve our understanding about cost driver selection and management.
Paper type: Research paper
Managing costs by business model: issues emerging from the case of E-Car. Measuring Business Excellence
No full textAn exploration of the relationship between strategy and Cost Management: the role of Business Model.
No full textManaging costs by business model: issues emerging from the case of E-Car
No full textStructured Abstract:
Purpose
The aim of this paper is to explore the managing of cost drivers by business model design. Particularly, we explore the link between business model and cost driver analysis when a Service Dominant Logic perspective is adopted. The empirical domain addresses the automotive industry, in particular the dynamic and complex scenario of electric cars, in which many actors are involved and several marketing and technological aspects are still unclear. To date, the wide diffusion of e-cars is delayed by several reasons, one of which is the relatively high cost of batteries. No significant technological improvements are foreseen any time soon to make e-cars economically sustainable for carmakers and end users managing the cost barrier could be a solution for boosting demand. The paper explores whether and how the business model design could be a way to face the problem of high cost of batteries, namely (a) how SDL could support BM design when cost is one of the main barriers for BM viability and (b) how cost driver analysis and BM design are linked when the SDL perspective is adopted.
Method
This paper analyzes secondary data and findings collected by interviews performed with managers belonging to the automotive sector.
Findings
The results show that business model design could be a solution to address cost problems and cost driver analysis may play a role in formulating a business model economically sustainable. Splitting a product into a “package of services” can provide direction for research of alternative business model design in the attempt to manage the impact of cost drivers and pursue economic sustainability.
Originality
This paper explores a topic not yet focussed in cost management research, i.e. the link between business model and cost driver analysis adopting a Service Dominant Logic perspective
Cost management and sustainability in new product development: a research note
No full textThis paper explores the role played by cost management in new product development activities when a firm pursues a sustainability strategy. The study aims to contribute to the growing knowledge on this topic and to verify, through a case study, previous research findings (Giannetti and Marelli, 2016), which showed that firms more oriented to sustainability use more cost management tools in new product development. Therefore, this paper aims to describe the reasons that push firms oriented to sustainability toward a systematic use of cost management in new product development. The case study belongs to the automotive industry, where regulations about environmental issues and stakeholder pressures force the companies to take care of their activities according to the environmental, social and economic dimensions. Main findings show that within this company cost information is systematically used to coordinate and to manage the achievement of different goals within the organization, shaping all organizational activities towards pursuing jointly the environmental, social and economic sustainability. Furthermore, empirical evidences highlight the relevance of competition and technology sector features in constraining or fostering the use of cost management when the firm pursues a strategy oriented to sustainability
Exploitation plan
No full textThis deliverable deals with the exploitation of RESOLVE results. The project aims to develop suitable solutions for a wide range of Electric L-category Vehicles (ELVs), which are useful to serve the mobility needs in urban areas and which are attractive by their environmental friendliness, the small size and the economic advantages. This document includes two main sections: the first one is for the Preliminary Business Plan, the second for strategic learning coming from the project
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
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