Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili

The literature on performance measurement in Research and Development ad-dresses several topics. This paper investigates the role played by cost management in new product development activities. Particularly the adoption of Activity-Based Costing/Management, Target Costing/Design to Cost, Life Cycle Costing, Total Cost of Ownership is investigated through a survey of 65 companies working in Italy. The findings are interesting because they highlight how firms in Italy reacted to the increased competition and price stagnation during the economy slowdown. Firms respond to the crisis by developing new green products and services mainly in order to satisfy needs of loyal customers, acquire new customer in the same market and increase profitability of sales. Furthermore it emerges a significant stra-tegic orientation towards sustainability and a considerable implementation of cost management tools on development activities focusing on Activity-Based Cost-ing/Management and Life Cycle costing, mainly on those firms more oriented to-ward sustainability strategies.