La gestione e ottimizzazione dei costi amministrativi d?azienda: il lean office in azione

Enrico Bracci

MANAGEMENT CONTROL, 2013, vol. 2013/2, issue 2, 67-86

Abstract: An interest in new cost management techniques has driven the attention of research and practitioners towards the new managerial approaches. However, the main focus has been on production costs, introducing innovative production systems (TPS or WCM) and related cost accounting metrics (Lean Accounting). Administrative processes and costs, despite their increasing relevance, received limited attention. This paper discusses the importance of controlling and managing administrative services and costs, through the application of the Lean Office approach. In so doing, the paper presents a case study, and highlights the potential benefits of such methodology.

Date: 2013
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