The processes for creating complex goods are organized today in value chains. Consequently, supply chain management requires various tools to coordinate the actors involved. In this context, supply chain controlling and supply chain costing play a central role. Manuel Schulze explains how process cost management can be used for the design and control of value chains. He clarifies the requirements for an inter-company toolkit that allows for a critical review of cost management concepts and ultimately discusses the current state of process cost management in value chains. The author develops a process cost supply chain management model, which he empirically tests and validates in a case study focused on the strategic realignment of the SchücoNetwork.