This book is the result of several years of research into the economics of firms" management control systems which needs different designs to suit different product variety strategies. In order to test the practicality of the in-depth transaction cost economics-based hypotheses developed in this study, the author adopts Yin"s (1994) scientific case study methodology to examine four New Zealand-based case study units and the findings are summarised as the new conceptual/theoretical generalization, that is readily applicable to any other country. The book is a necessary asset to any business firm planning to adopt different product variety strategies.