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Title: Evolutions in manufacturing cost deployment

Authors: Guido Giovando; Chiara Crovini; Stefano Venturini

Addresses: Department of Management, School of Management and Economics, University of Turin, Corso Unione Sovietica 218 bis, 10134, Torino, TO, Italy ' Department of Management, School of Management and Economics, University of Turin, Corso Unione Sovietica 218 bis, 10134, Torino, TO, Italy ' Department of Management, School of Management and Economics, University of Turin, Corso Unione Sovietica 218 bis, 10134, Torino, TO, Italy

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

Keywords: cost deployment; world class manufacturing; WCM; management accounting.

DOI: 10.1504/GBER.2020.105029

Global Business and Economics Review, 2020 Vol.22 No.1/2, pp.41 - 52

Received: 12 Jan 2018
Accepted: 29 Jun 2018

Published online: 06 Feb 2020 *

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