Traditional intra-firm cost accounting tools are not appropriate in the context of supply chain management, as there are no standards for the definition and composition of costs. This prohibits exchange and comparison of cost data among different supply chain members. Against this background,...

Einführung und Zielsetzung -- Begrifflichkeit und Wesen des Supply Chain Managements -- Kostenmanagement im Supply Chain Management -- Prozesskostenmanagement am Beispiel des SchücoNetwork® -- Schlussbetrachtung und Ausblick.