ISBN0131732811

This reads like an introductory text in the subject. The maths treatment is pretty easy. Nothing approaching calculus, unlike many contemporary economics texts. Significant portions of the book revolve around the proper accounting of costs for developing and marketing a product.

Many examples are given from traditional manufacturing contexts. In part to give a concrete feel to the analysis of allocating effort.

Another important aspect covered is how to deal with cost driver changes. Where the rates of different factors can increase (rarely do they decrease!). You are also given multiple measures of performance. There is no single correct metric; an important lesson in itself.

Each chapter has a substantial exercise set at its conclusion. A deliberately non-trivial effort is needed to do these. But well worth it in order to drive home the chapters' ideas.