New Product Development in sustainable mobility: A cost driver analysis perspective in the field of hydrogen-based transportation

This study explores the application and effectiveness of cost management techniques, particularly cost driver analysis, in supporting the development and adoption of hydrogen-based transportation solutions, an increasingly relevant field due to environmental concerns. Through a structured literature review of 35 scholarly papers from engineering and management disciplines, we identify prevalent methodologies and significant variations in Total Cost of Ownership (TCO) calculations applied to hydrogen-based vehicles. Our findings reveal relevant cost information that can support the further development of hydrogen vehicles; however, there are considerable inconsistencies in the identification, measurement, and inclusion of key cost drivers, such as infrastructure costs, vehicle configurations, production technology, and institutional factors. The research also points to several critical gaps, including the lack of standardized approaches for TCO estimation, limited attention to the effects of vertical integration, insufficient analysis of interdependencies among cost drivers, and the inadequate consideration of how business model design influences costs. In light of this, the paper provides a normative contribution by proposing a structured map of cost drivers to facilitate improved cost management practices and more reliable economic assessments, supporting both strategic decision-making and policy formulation aimed at enhancing the economic sustainability of hydrogen-based mobility solutions.