Abstract :

Cost management within a supply chain management domain has lately received a great deal of interest from academics and practitioners; however, the literature is still dominated by conceptual and anecdotal work. The major issue is that it is difficult at best to draw conclusion with any level of confidence concerning the actual degree of usage of various cost management practices. The study reported in this article uses split sample analysis to determine the extent to which firms actually use 18 SCM-related cost management practices.