The role of strategic cost management in serivitization strategy

The paper aims at: (i) highlighting the main characteristics of the servitization strategies pursued by manufacturing firms; (ii) analyzing the drivers of profitability in manufacturing businesses, dealing with servitization; (iii) identifying the role of the management control systems to support the strategy implementation. The literature review is followed by the presentation of the Alfa case study, that served as a base to discuss the role of strategic management control systems to cope with product service system (PSS) and servitization.