The book focusses the relationship between costing systems and performance management systems and their combined effect on performance under alternative competitive strategies across a few industry sectors in Australia. It also examines the relationship between performance and the interaction of strategy, ABC and the BSC. The broad aims of this study are to understand and explain the relationship between costing and performance management systems. The findings reported reveal that cost leader firms that use a combination of ABC and the BSC have greater organizational performance, customer...