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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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    7. Luciano Marchi, 2018. "Quale metodologia di ricerca sulle tematiche di Management Control?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 5-10.
    8. Maria Pia Maraghini & Gianluca Vitale, 2018. "Sistemi di controllo a supporto dello sviluppo sostenibile delle PMI del settore vitivinicolo: il caso D?Ambra vini s.r.l," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 111-130.
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    10. 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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