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"Cost Management: A Strategic Emphasis," by Blocher/Stout/Cokins is
the first cost accounting text to offer integrated coverage of
strategic management topics in cost accounting. The text is written
to help students understand more about management and the role of
cost accounting in helping an organization succeed. This text aims
to teach management concepts and methods, also to demonstrate how
managers use cost management information to make better decisions
and improve their organization's competitiveness. In teaching these
key management skills, the text takes on a strategic focus. It
addresses issues such as: "How does a firm compete? What type of
cost management information is needed for a firm to succeed? How
does the management accountant develop and present this
information?" This text helps students learn why, when, and how
cost information is used to make effective decisions that lead a
firm to success.
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