The features of this book are threefold. Business activities, controlling functions and associated information systems are described within a coherent analytical system framework allowing a clear understanding of the various current control and costing concepts.  Operations costing is not usually included in textbooks as part of operations management, but it should be. Cost targeting has become an integral part of good practice of business management. Apparently simple models are analyzed in depth. Students must be fully aware of the assumptions made when models are formulated and of their conditions of validity. Applying a model implies automatically that assumptions of a sort are taken for granted. These three business functions are critical key success factors for managing e-enabled supply chains from suppliers to customers. That is why their main tools are introduced in this document.