1,721,013 research outputs found
La ricerca: obiettivi, metodologia e campione
No full textIl capitolo è dedicato agli aspetti metodologici della ricerca svolta relativa ai sistemi di controllo e cost management
Relazioni tra costi e capacità produttiva: tra rilevanza nella prassi e teoria dimenticata
No full textSistemi di controllo e cost management tra teoria e prassi
No full textIL volume analizza i sistemi di controllo e cost management da un punto di vista teorico ed empirico
Cost management and value creation: The missing link
No full textUnderstanding of the relationship between the costs of the firm and the value the firm provides to its customers is the key to the ability of the firm to reach its profit potential. From this perspective the firm needs to have a thorough understanding of its activities, their costs and their relation to market prices. Advanced cost management studies and practices suggest a variety of different tools that help us understand the relationship between value and cost. However, most of these studies provide us with qualitative tools only. An exception is studies related to product cost planning, as in the case of target costing or value analysis/value engineering. This paper, while being a part of emerging literature on strategic cost management, extends the existing knowledge of the relationship between costs and value by introducing the value creation model (VCM). In particular, the VCM model defines the firms' cost structure in terms of value added, non-value added but required activities, as well as of waste. A firm's cost structure is aligned with value attributes embedded in products and services. The VCM model seeks to understand the trade-off between what the customer is willing to pay for a product/service bundle (value) and the cost the firm bears to provide what the customer desires. Based on these trade-offs, VCM defines value multipliers, which help the firm determine which activities the firm should focus on in order to develop a competitive advantage. © 2001, Copyright Taylor & Francis Group, LLC
Demand chain management: an integrative approach in automotive retailing
No full textRecent reviews of the 'operations management' (OM) research literature have shown a surprising little shift towards empirical methodologies from traditional modelling solution methods. In addition, there is generally a lack of empirical testing and validation of manufacturing strategies. Coupled to this fact is that empirical work is rarely carried out in an inter-disciplinary manner, with the complete combination of OM, marketing, strategy, lean thinking and accounting approaches particularly poorly researched. Fully cross-functional integrative empirical research is required to help support the understanding of the applicability of OM practices within industry. This paper explores such an integration of approaches developed within the 'lean thinking, strategic cost management, marketing and policy deployment areas'. In order to investigate the approach a single automotive retailer is used as an instrumental case. The results of the study show that the new approach stands up well as an integrative approach that can prove highly beneficial results. However, the pilot work also identified a number of limitations that are the basis of further refinement and testing of the method. © 2002 Elsevier Science B.V. All rights reserved
APPROCCI ALL'ANALISI DEI COSTI
No full textAPPENDICE AL CAP. VI, GLOSSARIO RIPORTANTE INDICAZIONI BIBLIOGRAFICHE SELEZIONAT
Customer value: A new kind of cost management
No full textKnowing what customers value, and why, is the foundation of a sound business. But we often don't hear the customer's voice during our hectic, busy day. When that happens, your business falters. Instead, say the authors, you've got to embrace a customer value perspective. And that means a new approach for cost management
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
Oltre i confini - prospettive di sviluppo del cost management
No full textIl cost management sta vivendo una fase di rinascita. Dalla pubblicazione di Relevance Lost di Johnson e Kaplan nel 1987 sono stati compiuti intensi sforzi allo scopo di rinnovare sia le prassi sia la teoria relativa alla gestione dei costi. A partire dalle prime versioni dell’Activity-based Costing (ABC), fino ad arrivare ai più recenti contributi in tema di gestione strategica dei costi (SCM), questi sforzi hanno generato nuovi strumenti oltre a miglioramenti di tool e tecniche già esistenti.
Nel corso degli ultimi quindici anni nell’ambito del cost management si è assistito ad una certa standardizzazione di metodi e modelli. Il trend più consi-stente coincide con la perdita di enfasi della costificazione di prodotto basata sull’uso dei costi standard a favore di una maggiore attenzione verso l’impiego di varie forme di analisi di attività, in contesti decisionali strategici ed operativi. Nonostante questo, rimane ancora molto lavoro da compiere prima di allineare le prassi di cost management alle migliori prassi di management aziendale. Rimasto ancorato al mondo dei controlli e dei bilanciamenti contabili del Pacioli dalla fine del 1400, oggi il cost management mantiene una natura troppo contabile e troppo poco gestionale. Come tale, il moderno cost management rischia l’inerzia poiché non riesce a liberarsi dei suoi legami storici con la contabilità generale.
Nelle pagine seguenti verrà esplorata brevemente la storia del cost management, verrà descritta la situazione attuale e si suggeriranno percorsi per il futuro in grado di migliorare il legame tra cost management e le sfide che le imprese stanno affrontando. Per definizione, questi percorsi futuri sganciano il cost management dalla contabilità tradizionale, abbandonando il concetto di linearità tanto a lungo conservato, insieme ai sistemi di misurazione dei costi consuntivi e agli statici standard. Il lavoro si conclude con la considerazione che questi cambiamenti culmineranno nello sviluppo di una Teoria per la Previsione dei Costi, che consentirà finalmente ai manager di predire modificazioni nelle strutture di costo e nelle performance economico-finanziarie, piuttosto che semplicemente di reagirvi
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