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Editoriale. Strumenti di gestione dei costi e misure di performance negli attuali contesti competitivi

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  • Lino Cinquini
  • Rosa Alba Miraglia
  • Riccardo Giannetti

Abstract

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.

Suggested Citation

  • Lino Cinquini & Rosa Alba Miraglia & Riccardo Giannetti, 2016. "Editoriale. Strumenti di gestione dei costi e misure di performance negli attuali contesti competitivi," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 5-14.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2016-002001
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    References listed on IDEAS

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    Cited by:

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    4. Cristiana Cattaneo & Gaia Bassani, 2020. "Sticky costs: le determinanti e le sfide per manager e accademici," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 103-126.
    5. Francesca Sgr? & Federica Palazzi & Massimo Ciambotti & Lorenzo Gelsomini, 2020. "Factors promoting and hindering the adoption of management accounting tools. Evidence from Italian manufacturing SMEs," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 19-38.
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    8. Maria Pia Maraghini, 2018. "Management Control: il "gattopardo" per il governo aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 5-11.
    9. Marco Gatti & Maria Serena Chiucchi, 2017. "Context matters - Il ruolo del contesto negli studi di controllo di gestione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(3), pages 5-10.
    10. Anna Maria Arcari, 2018. "Preventing crises and managing turnaround processes in SMEs The role of economic measurement tools," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 131-155.
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    12. Federica Palazzi & Massimo Ciambotti & Lorenzo Gelsomini, 2019. "L?adozione dell?Activity-Based Costing nelle PMI: analisi di un caso," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 97-122.

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