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By Arnd HESSELER, Tommaso GILARDONI, Andrea Mario CAMPAGNOLA, zeb consulting*
From its emergence – around the end of the 80s – to the present, cost management has undergone important theoretical and methodological evolutions that have determined its noticeable improvement in terms of effectiveness. Its development path has been characterized by different phases. Initiated with the goal of managing and controlling project investments, especially in the manufacturing sector, and after a first phase, which largely focused on cost optimization for specific supplies (with regard to procurement), cost management has extended its scope to include the costs of entire production processes, projects and investments.
At the same time, starting from a...
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