... design and use of strategic cost management systems are oriented around the application of three basic tools: cost and revenue driver analysis, value chain analysis, and strategic positioning analysis ... relevant, accurate and timely information, by highlighting previously hidden costs, related nonfinancial data and inherent trade-offs between cost categories, so managers can identify opportunities ... Science, 45(9) (September 1999), 1177-1193. Horngren, C. T., G. Foster, and S. M. Datar, Cost Accounting: A Managerial Emphasis, 10th Edition, Prentice Hall, Upper Saddle River, NJ USA, 2000....