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Modelli di misurazione della performance e del valore nel sistema dei servizi

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Nuovi modelli di business e creazione di valore: la Scienza dei Servizi

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Riassunto

L’emergere della scienza dei servizi offre nuovi e rinnovati interessi di ricerca al management accounting ed al performance management. Sul versante del management accounting, le prospettive della co-creazione di valore e della servitization spingono verso oggetti di analisi che considerano maggiormente il cliente. Secondariamente la tendenziale dissociazione tra investimenti (costi) e fonti dei ricavi mette in dubbio la validità della tradizionale logica del costing for pricing nel contesta della service science. Infine si assiste ad una crescente problematicità nella ripartizione dei costi e dei ricavi tra partner co-produttori in un sistema di servizi. Sul versante del performance management lo sviluppo di modelli di business nei quali cresce l’importanza della componente di servizi impone una riflessione su quali tecniche innovative di misurazione del valore possano essere appropriate, anche nella prospettiva di definire sistemi di incentivazione orientati alla creazione del valore.

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Authors
  1. R. Barontini
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  2. L. Cinquini
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  3. R. Giannetti
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  4. A. Tenucci
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Barontini, R., Cinquini, L., Giannetti, R., Tenucci, A. (2011). Modelli di misurazione della performance e del valore nel sistema dei servizi. In: Nuovi modelli di business e creazione di valore: la Scienza dei Servizi. Sxi — Springer per l’Innovazione / Sxi — Springer for Innovation. Springer, Milano. https://doi.org/10.1007/978-88-470-1845-7_7

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