La misurazione di costi e performance nei La misurazione di costi e performance nei modelli di business orientati ai servizi: una ricerca esplorativa modelli di business orientati ai servizi: una ricerca esplorativa

The globalization of markets, an increased awareness of consumers, and the tech-nological innovation driven by the development of digital technologies have chal-lenged the traditional strategies of firms and paved the way to the development of innovative ones. In this context, the process of servitization in manufacturing firms has attracted growing attention over the last years both among practitioners and scholars. Nevertheless, it has remained unexplored the role that the measure-ment of costs and performance can play to support the servitization. Therefore, the paper aims at contributing to this debate by studying the possible links between servitization strategies, identified through a servitization strategy matrix, and cost and performance measurement systems. This research is based on a cross-sectional study of a set of large, medium and small-sized manufacturing firms in Italy. The analysis of our findings has shown that there is still a prevalence of traditional cost and performance measurement tools although there is evidence that a broader set of information can foster the decision-making and facilitate strategic decisions concerning servitization.