Autori: Bubbio, Alberto , GULINO, DARIO , Missaglia, Anna Lucia
Titolo: From cost control to cost management: How is
Periodico: MC
Anno: 2024 - Fascicolo: 1 - Pagina iniziale: 203 - Pagina finale: 226

The change in markets? dynamics occurred during the last 50 years led to a signifi-cant transformation within the cost structure of companies, resulting in a gradual loss of cost control systems? effectiveness. This caused a progressive shift from cost control to cost management (CM), involving the use of innovative tools and approaches that provide more suitable cost allocation methods, cost computation logics, and allow to detect value-creating costs in order to support the decision-making process.


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SICI: 2239-0391(2024)1<203:FCCTCM>2.0.ZU;2-Q
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=75459&Tipo=Articolo PDF

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