ABSTRACT
This book explains the competitive advantage that cost analysis and management can bring to the companies within a supply chain. It addresses a number of strategies for evaluating the total cost inherent in a customer-supplier relationship and proposes a model, using total cost of ownership (TCO), activity-based costing (ABC), and activity-based management (ABM) for analyzing and controlling supply-chain costs that can be integrated into a balanced scorecard (BSC) management system. Industry survey data is examined using descriptive and statistical analyses to determine whether these techniques are being used in real life, which factors affect their usage in the supply chain, and whether they are producing results.
