Evolutions in manufacturing cost deployment

Guido Giovando*, Chiara Crovini, Stefano Venturini

*Corresponding author for this work

Research output: Contribution to journalJournal articleResearchpeer-review

1 Citation (Scopus)

Abstract

The paper investigates the development of cost deployment and focuses specifically on the new aspects of this methodology as well as on the tangible benefit it brings within a world class manufacturing (WCM) strategy. The research was conducted through a case study involving a plant of a multinational firm and presents findings regarding two specific research questions investigating the differences between current methodology and previous theories and practices and the ability to track cost savings. Our research suggests that cost deployment methodology has evolved from the framework previously developed and it can impact positively on manufacturing firms in terms of overall efficiency and quality. The research has strong practical implications for both managers and entrepreneurs. Future developments of this research are fundamental to test our hypotheses in other organisations.

Original languageEnglish
JournalGlobal Business and Economics Review
Volume22
Issue number1-2
Pages (from-to)41-52
Number of pages12
ISSN1097-4954
DOIs
Publication statusPublished - 2020
Externally publishedYes

Bibliographical note

Publisher Copyright:
© 2020 Inderscience Enterprises Ltd.

Keywords

  • Cost deployment
  • Management accounting
  • WCM
  • World class manufacturing

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