Incluye bibliografía

1. An introduction to strategic cost management : new wine, or just new bottles? -- 2. Strategic cost management : three key themes
-- 3. Demonstrating strategic versus conventional analysis : a peek at the SCM themes -- 4. The value chain concept : the first key to effective cost management -- 5. Cost analysis considerations and managerial applications of value chains : an extended field study -- 6. Explicit attention to strategic positioning : the second key to strategic cost management -- 7. Profit variance analysis : a strategic perspective on a common cost management tool -- 8. Differentiating cost management systems based on strategic positioning : a field study -- 9. Nonfinancial performance measures : another key to strategically adapted cost management -- 10.
What drives cost? the third key to strategic cost management -- 11. Product line complexity as a cost driver
activity-based costing : theory, practice, and limitations -- 12. Using and abusing the ABC concept : a case study -- 13. Measuring and analyzing cost for one important executional cost driver quality : the SCM perspective -- 14. Strategic analysis for one important structural cost driver technology choices.