Summary

"Cost Management: A Strategic Emphasis," by Blocher/Stout/Cokins/Chen 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, and 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.