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Cost Management Center (CMC)

In Cost Management Center (CMC), we improve the competitiveness and profitability of organizations using the means and tools of accounting. Our core competence is in the field of management accounting, especially in analyzing costs and profits. Cost and profitability management in one form or another is a common factor in all of our research projects.

Research focus and goals

Our aim is to support Finnish and international organisations in their business renewal in B2B and B2C markets as well as to acquire high-quality academic results through the development projects in collaboration with industrial firms, public sector organisations and other research institutions.

High-quality research results in scientific publications in international journals and forms a solid foundation for up-to-date training.  At CMC, we have with world-class collaborators in the area of management and accounting, e.g, from Denmark, Italy, Austria and UK.

Close cooperation with real-life companies guarantees the practical relevancy of research findings and at the same time helps identify new and interesting research questions. Practical research work based on industrial needs provides new and interesting information for the scientific community as well.

Current research topics at CMC are for example:

  • Cost management in network relationships
  • Digitalisation and artificial intelligence in accounting and marketing
  • Accounting information in supporting managerial work
  • The ecological, social and economic sustainability of business models
  • Facts and feelings in decision making
  • Supporting product/service development with cost and profitability information
  • Changes in earnings logics of companies
  • Marketing and business in energy-efficient construction business
  • Guided buying and selling
  • Managing business relationships
  • Integrated solutions in business


Tiivis yritysyhteistyö takaa tutkimustulosten hyödyllisyyden ja samalla se avaa mahdollisuuksia uusien ja mielenkiintoisten tutkimuskysymysten löytämiselle. Käytännönläheinen tutkimustyö tarjoaa poikkeuksetta uutta tietoa myös tiedeyhteisön käyttöön.

Other members

Assoc Prof. Teemu J Laine, DSc Jari Paranko, DSc Tuomas Korhonen, DSc Jouni Lyly-Yrjänäinen, DSc Tommi Mahlamäki, MSc MBA Olli Manninen, MSc Natalia Saukkonen, MSc Vesa Tiitola.

Contact persons

Teemu J. Laine

Associate Professor (tenure track)

teemu.j.laine [at]

+358 50 308 7049


Jari Paranko

Senior Research Fellow

jari.paranko [at]

+358 40 849 0220


Tuomas Korhonen

Postdoctoral Researcher

tuomas.korhonen [at]

+358 40 198 1551

Twitter: @Dr_Korhonen_T