To support the efforts of an organization to continuously improve costs and to achieve an acceptable level of long-term profitability, it is necessary to fully involve the teams of managers and the entire staff of the company and beyond. Knowing and continuously reducing unit costs is – and will remain – one of the core tasks of the management teams of any company to ensure the required level of profit. To do this, top managers and Controlling professionals need not only to promote the implementation of Controlling tools but they must look beyond these tools to create a Cost Improvement culture. They need to create an environment for effective and efficient cost problem solving at all levels of the organization and to shape behaviors that support this open to problem-solving environment.
These cost-oriented management behaviors can not be learned without practice. Top managers and professionals in Controlling have to go through their own learning cycles for in-depth knowledge of cost and Cost Improvement to fully understand the fundamentals of existing and future cost performance and develop a new model for learning and organizational change: pro-cost improvement culture.