Companies must always be in search of new elements (products, processes, activities, etc.) that can improve their performance and, consequently, their profitability. At the same time, the technique-science-art of business administration has undergone an important turnaround since the 1980s. The analysis and improvement of the relationship with the companies’ environments (near and far) have begun to be included in the exclusive study of internal processes. The focus is shifted to the consumer, seeking the goal of satisfying their needs in order to achieve the result of increasing economic performance. Also, a similar examination is made at the other end, preceding the company —the suppliers—, where it behaves as a customer or consumer. The Supply Chain appears then, starts from the win-win basis, and seeks the functional improvement of the suppliers-companies-customers compound and the transfer of that improvement to all chain components. This book details what the Supply Chain means, how profitability depends primarily on costs, which cost systems are most suitable to be applied with the objective set in the customer and finally some specific examples of the application of calculation improvements in each component of the supply chain. This book has a simple and understandable language even for non-specialists, which makes it a very important tool when deciding on a qualitative improvement in the performance of companies.