In this article by the Advanced Performance Institute, the author provides an integrated approach to performance management that includes people, and processes to integrate strategy into the organization.
Cost Management professionals provide an essential part of the process, it includes budgeting and forecasting, risk management and methods of measuring performance like the balanced scorecard.
The SCM Bookstore has a number of books on the subject in the Performance Management category. No matter how you slice it, Performance Management is a critical part of the Cost Management professional. It is a topic that has to be in our toolkit and part of the SCM recommended curriculum for Cost Management Professionals.