Since January 2015, I am a member of the Management Accounting chair as a research assistant and PhD student. Beforehand, I studied Business Engineering at KIT, achieving the Master’s degree in 2014. Parallel to my studies, I gained practical experience at Daimler AG in the strategic controlling department.

Cost management of modular products

The focus of my research are cost management issues modular strategies imply.

In the literature, we find many cost impacts of component commonality or product platform strategies in all stages of a product’s lifecycle. Compared to that, there is only little known about  cost management methods and processes during the development process of modular architectures. In addition, I follow the question how Management Accounting technology is persuasive, and applied for making decisions in early stages of long-term development projects with a significant level of uncertainty.

Merging theoretical knowledge with practical insights, my research strategy entails a cooperation with a German premium car manufacturer.

Besides presenting seminars, I also supervise final theses. If you are interested to write a thesis within my research field, please have a look at our offer or suggest own topics. Topics that deal with empirical data or other practical insights are highly welcome.

M. Wouters & F. Stadtherr (2018). Cost management and modular product design strategies. In: Routledge Companion to Performance Management & Control, Elaine Harris (Editor), Routledge, London, U.K., pp. 54-86 (ISBN 978-1-138-91354-7).

M. Wouters, M. Kirchberger & F. Stadtherr (2016). Kühle Engler Kraftwagen AG, Part 2: Evaluating investments for the 2025 Energy Efficiency Challenge. IMA Educational Case Journal, 9 (4, December), Article 2.

M. Wouters, M. Kirchberger & F. Stadtherr (2016). Kühle Engler Kraftwagen AG, Analyzing energy costs for the 2025 Energy Efficiency Challenge. IMA Educational Case Journal, 9 (2, June), Article 2.