Cost Management, «Cost Leadership» as an element of corporate culture

In addition to competitive products, strict cost management is a key factor of corporate success. Hereby, costs must be identifi ed, optimised and sustainably managed. To fulfi l this task, successful companies adopt a cross-functional approach that optimises their product and process costs along the supply chain, including the cost of capital goods and services. Numerous levers are available for achieving those objectives. We know what they are.