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

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.