E&M
2021/2
Contents
Editorial
Dossier. The Context
What’s Behind Artificial Intelligence?
How to Create Value with the Data Economy
Dossier. Management&Application
Advanced Analytics for Managerial Decision
Challenges and Solutions for the Banking Sector
Skills, Ethics, and Safety in the Service of Health
The Benefits of Algorithms in Business Organization
Data Scientists: Who They Are, What They Do, and How They Do It
Focus. The State vs. The Market?
Nationalizations and Privatizations from a Historical Perspective
Visual readings
Corporate finance
Public Administration
Public Administration and Meritocracy between Myth and Reality
Business Strategy
Value Strategies and Cost Deductibility for Intragroup Services
Strategy & Entrepreneurship
Italy-China Cooperation: Analysis of a Case of Stakeholder Management
Value Strategies and Cost Deductibility for Intragroup Services
The internationalization of activities is one of the most effective strategies able to generate value for business. Multinational enterprises are able to do so exploiting economies of scale, economies of scope, and geographic diversification, in order to reach the best performance along three key determinants of value: current efficiency, risk management, and innovation and learning. The intersection between means and determinants generates potential advantages that exclude each other, leading to the emergence of the key role of the strategic-organizational choices of multinational enterprises.#Transnational strategies combine the search for economies of scale, at the production level, with flexibility at the distribution level, that benefit from the advantages of arbitrage between countries. But that strategy, that exploits the centralization of processes upstream in the value chain, also leads to the emergence of the issue of intragroup services, for which the contribution to the generation of value must be considered in relation to tax issues concerning transfer pricing.
è professore del Dipartimento di Accountig presso l’Università Bocconi e Associate Dean for Faculty di SDA Bocconi School of Management. In passato è stato Direttore della Divisione formazione manageriale su misura-Imprese e dell’Area Amministrazione, Controllo, Finanza Aziendale e Immobiliare. Le sue ricerche si concentrano su tematiche di management accounting, performance management e strategic control system.
Related contents
Articolo
Operations and Supply Chains Tested ...
In this difficult moment in history, the operations and supply chains of Italian companies have been sorely tried by the effects of the pandemic as never before. A survey conducted on almost 300 Italian ...
Interventi & interviste
Artificial Intelligence Ethics: a Brief ...
di Salvatore VicariBook access is for subscribers only
- Legend:
- Enter
- For registered
- For subscribers