Evolutions in manufacturing cost deployment

The paper investigates the development of cost deployment and focuses specifically on the new aspects of this methodology as well as on the tangible benefit it brings within a world class manufacturing (WCM) strategy. The research was conducted through a case study involving a plant of a multinational firm and presents findings regarding two specific research questions investigating the differences between current methodology and previous theories and practices and the ability to track cost savings. Our research suggests that cost deployment methodology has evolved from the framework previously developed and it can impact positively on manufacturing firms in terms of overall efficiency and quality. The research has strong practical implications for both managers and entrepreneurs. Future developments of this research are fundamental to test our hypotheses in other organisations.