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La gestione e ottimizzazione dei costi amministrativi d?azienda: il lean office in azione

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  • Enrico Bracci

Abstract

An interest in new cost management techniques has driven the attention of research and practitioners towards the new managerial approaches. However, the main focus has been on production costs, introducing innovative production systems (TPS or WCM) and related cost accounting metrics (Lean Accounting). Administrative processes and costs, despite their increasing relevance, received limited attention. This paper discusses the importance of controlling and managing administrative services and costs, through the application of the Lean Office approach. In so doing, the paper presents a case study, and highlights the potential benefits of such methodology.

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  • Enrico Bracci, 2013. "La gestione e ottimizzazione dei costi amministrativi d?azienda: il lean office in azione," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2013(2), pages 67-86.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2013-002004
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    References listed on IDEAS

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    1. Luciano Marchi, 2011. "L?evoluzione del controllo di gestione nella prospettiva informativa e gestionale esterna," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2011(3), pages 5-16.
    2. C. J. McNair & Lidija Polutnik & Riccardo Silvi, 2001. "Cost management and value creation: the missing link," European Accounting Review, Taylor & Francis Journals, vol. 10(1), pages 33-50.
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    1. 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.

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