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

An indispensable guide for managers concerned with cost, strategy, and business re-engineering. Experts on the strategic use of cost data, the authors show how stategic cost management is revolutionizing accounting practices in leading companies. Includes numerous examples. 120 line drawings.