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Management and cost accounting in European SMEs


This joint project from the University of Verona and HTW Berlin Business School intends to collect data regarding management and cost accounting in European SMEs (10 to 249 employees) operating in the manufacturing (C), construction (F), and distribution (G) macro-sectors. Preferred respondents are Chief Financial Officers, Chief Executive Officers, Managing Directors, Board of Directors members and their delegates. For management accounting, we intend all the tools used by companies to monitor the efficient and effective use of resources and to monitor business performance over time, whether accounting or not, such as cost accounting, break-even analysis, budget, sale reports by product/channel, and KPIs.


01.04.2023 - 31.03.2025



University of Verona

Department of Management