Strategic Cost Managment : the new tool for competitive advantage / Shank, John.K.; Govndrajan, Vijay.

Prologue1. 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 Management5. 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 Management11. 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. Epilogue. Notes. Bibliography Index.