includes bibliography and index

"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"