Cost management tools and performance measurement systems in the new competitive context

Author/s Lino Cinquini, Rosa Alba Miraglia, Riccardo Giannetti
Publishing Year 2016 Issue 2016/2
Language Italian Pages 10 P. 5-14 File size 155 KB
DOI 10.3280/MACO2016-002001
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The topic of cost management tools and performance measurement systems has been addressed in the field of management studies with the aim of identifying the factors that have caused and that determine the success of companies in global competition. It is believed that, today and in the next future, the key dimensions of competitive advantage of companies are the following: sustainability, intellectual capital and intercompany integration. These dimensions, having a common matrix represented by the complexity, must be integrated in the formulation of the business strategies. This requires the development of suitable cost management tools and performance measures to verify the achievement of the strategies. But what are the links that are created between strategy, in its various manifestations, and cost management tools and performance measurement? This special issue of the Journal is intended to analyze such links.

Keywords: Environmental management, sustainability, environmental accounting, cost management, performance measurement.

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Lino Cinquini, Rosa Alba Miraglia, Riccardo Giannetti, Editoriale. Strumenti di gestione dei costi e misure di performance negli attuali contesti competitivi in "MANAGEMENT CONTROL" 2/2016, pp 5-14, DOI: 10.3280/MACO2016-002001