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Supply chains, as well as individual organisations have two sources of competitive advantage, value and costs. Improving value to the customer, by offering better products and services. On the other hand, reducing costs can lead to improvements in profitability or market share, by offering lower prices to the customer. All of these benefits, if appropriately shared, can improve the competitive position of both the individual partners and the complete supply chain. The authors offer solutions to some increasingly complex supply network accounting problems.