Michael Disch obtained his Bachelor's and Master's degrees in Industrial Engineering and Management (Wirtschaftsingenieurwesen) at the Karlsruhe Institute of Technology (KIT). After graduation, he joined the Chair of Management Accounting as a research assistant and PhD student.


It is crucial for companies to control their R&D-Costs efficiently during New Product Development (NPD) if they want to compete in a challenging business environment. In our research, we focus on the estimation and targeting of such costs during the early phase of NPD. We build on existing methods from the literature and observe how this process works in the daily doing of a company. For this case study research approach, we cooperate with AUDI AG.