Research on cost management methods used in new product development and their relationship to strategic priorities and collaborative competences: A systematic literature review and survey of the German manufacturing industry

Abstract

This doctoral thesis presents a systematic review in both the management accounting as well as the innovation and operation management literature on 15 different methods for cost management. Subsequently, six antecedents of the adoption of cost management methods are identified and empirically analysed. It was found that the antecedents explaining the adoption of this methods during NPD are cost leadership,