Special Issues 2019

"Skills and competences in maritime logistics: managerial and organizational emerging issues for human resources"

The Call for Abstracts is available here.

Abstracts submission deadline: 15.2.2019 extended! 5.3.2019. Full papers submission deadline: 15.5.2019. Abstracts and full papers will undergo double blind review.

The Special Issue will be published in Septembre 2019.

 

"Studying organizations: identity, pluralism and change"

The proposal has a strong and direct connection with the annual Workshop of Researchers in the Organizational Field.

The Call for Papers is available here.

Full papers submission deadline: 15.4.2019. Full papers will undergo double blind review.

The Special Issue will be published in May 2019.

Il controllo dei costi non strategici come contributo al miglioramento della performance aziendale

Contributions and working papers
On issue: 
Field: 
Accounting and Business Adm.
Abstract: 

This article analyzes the ways firms can monitor non-strategic costs. Great attention is devoted to side cost centres, where accountants allocate costs for generic goods and services that are largely provided by external suppliers and can be defined as non-strategic costs.

The article starts with a review of the literature, then we propose the adoption of a cost-reduction program specific for non-strategic costs. Such a program can be used together or as an alternative to traditional control systems usually devoted to monitor and guide the company as a whole. This approach is pragmatic and aims to help firms to obtain real cost savings in a short time period by implementing cost-reduction projects on some selected expenses or in areas that do not belong to the core business, such as packaging, phone communications, cleaning or transportation.