Preface ixAbout the Authors xiiiChapter 1: The Supply Chain Costing Journey: Why You Need to Take It 1Chapter 2: Key Observations That Support the Development of the Book 13Chapter 3: The Nature of Supply Chain Costing 27Chapter 4: Developing a Foundational Understanding of Strategic Supply Chain Cost Management 45Chapter 5: Why Supply Chain Cost Systems Differ from Traditional Cost Systems 59Chapter 6: Overview of Cost Tools and Cost Classification 75Chapter 7: Indirect Costs, the Influence of Cost Allocation, and the Need to Understand Activities 93Chapter 8: The Need for Value Chain Analysis 109Chapter 9: Customer and Distribution Channel Profitability Analysis 125Chapter 10: Tools for Reducing Supply Chain Costs 139Chapter 11: Supply Chain Cost Planning Tools 159Chapter 12: Align Performance Measures with the Strategy 181Chapter 13: Accept the Challenge of Improving Supply Chain Costing 207Appendix: Additional Process and Productivity Tools for Supply Chain Costing 231Index 241
Gary Cokins, PhD, is the Founder of the advisory firm Analytics-Based Performance Management, LLC. He is certified in Production and Inventory Management by the American Production and Inventory Control Society and is a sought-after speaker at conferences around the world.Terrance Pohlen, PhD, is Senior Associate Dean and Professor of Marketing, Logistics, and Operations Management at the University of North Texas.Thomas Klammer, PhD, is Regents Professor Emeritus of the University of North Texas, Denton. He is internationally recognized for his work in capital investment decision methods and cash flow reporting.