Susana Morales

Dr. Susana Morales

  • Partnerin
  • Management Accounting


I obtained the degree Dipl.-Ing. Business Engineering (“Diplom Wirtschaftsingenieur”) at KIT. Work experience in the automotive industry as a Junior Project Manager for the department of Cost planning and Tool management before joining the chair of Management Accounting in 2012 as a research assistant and doctoral candidate. My research examined several cost management methods for new product development at German industry.
After finishing the doctoral thesis in 2016, I joined Airbus Defence and Space as project controller. Currently am working at Airbus Helicopters.



“The adoption of cost management methods for new product development in German Industry”
Research Motivation: One of the key opportunities for cost management arises during the development phase of new products when there are still many degrees of freedom regarding the decisions that crucially impact cost structures, performance and functionality. Therefore, managing cost efficiently during NPD creates competitive advantages.
The research focus on the adoption of 15 different cost management methods and examined which of them have been used and which ones where perceived as helpful for new product development. The investigation analyses the relationships between the adoption of particular methods and the organization’s characteristics that would explain the reason to use them. Two Organizations characteristics where part of the research scope; the strategic priorities (i.e., cost leadership, quality leadership and flexibility) as well as their collaborative competences (i.e., integration on: cross functional teams, suppliers and customers). Furthermore, the research looked at the used not only of particular methods but at the use of certain groups of cost management methods during the NPD.


M. Wouters, M. Morales, S. Grollmuss, M. Scheer (2016). Methods for cost management during product development: A review and comparison of different literatures. Advances in Management Accounting, 26: 139-274.

M. Wouters & S. Morales (2014). The contemporary art of cost management methods during product development.  Advances in Management Accounting, 24: 259-346.