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Download or read book Cost Management written by Lino Cinquini and published by G Giappichelli Editore. This book was released on 2017-02-24 with total page 273 pages. Available in PDF, EPUB and Kindle. Book excerpt: I costi, in quanto misurazione fondamentale all’interno delle aziende, svol- gono un ruolo determinante di supporto decisionale e di orientamento dei comportamenti. Per il loro intelligente utilizzo è necessario un continuo ac- crescimento di valore informativo mediante appropriati strumenti e nuove metodologie di analisi. Ciò è ancor più importante in un contesto competitivo che richiede alle aziende la capacità di innovare e produrre beni e servizi in modo tempestivo, economico e qualitativamente superiore. Per decidere e orientare i comportamenti verso questi obiettivi, i manager richiedono il supporto anche di misurazioni di costo ad elevato valore informativo. In questo manuale sono trattati i principali concetti e metodi per un moderno approccio alla determinazione delle informazioni di costo utili per il Cost Management. La loro comprensione consente la migliore applicazione nelle aziende delle relative tecniche di determinazione e un’analisi e interpretazione appropriate del loro ruolo nel contesto decisionale. I contenuti di questo primo volume sono rivolti a tutti coloro (manager e studenti universitari) che intendano affinare le proprie competenze rispetto ai temi del Cost Management nelle organizzazioni contemporanee. Essi costituiscono anche le basi conoscitive per approfondire gli sviluppi applicativi più recenti che sono oggetto del secondo volume. Lino Cinquini ([email protected]) è professore ordinario di Economia Aziendale alla Scuola Superiore Sant’Anna di Pisa, Istituto di Management. Insegna Management Accounting & Cost Management e svolge attività di ricerca sui temi di analisi dei costi e misurazione delle performance nelle organizzazioni pubbliche e private. Personal homepage: http://www.santannapisa.it/it/personale/lino-cinquini