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.