This book is about competitive advantage and how it is created at the company level. Our theoretical starting point is that the alignment of strategies and control systems affects the firm's chances of successfully positioning itself in its chosen area of competition. The firm is in a better position to concentrate on activities that create value for the customer if its strategies and control systems are mutually consistent and adapted to expected external demands. This book is thus a contribution to the literature that treats competitive advantage on the basis of the match between the environment and internal resources. Our ambition has been to provide additional knowledge in the area through a comprehensive discussion on co-ordination and integration of strategies and control systems.