Cost Management: A Strategic Emphasis, by Blocher/Stout/Juras/Cokins is dedicated to answering the question: Why Cost Management? Blocher et al. provide the cost-management tools and techniques needed to support an organization’s competitiveness, improve its performance, and help the organization accomplish its strategy. The text is written to help students understand the broader role of cost accounting in helping an organization succeed – and not just the measurement of costs. While the text does include coverage of traditional costing topics (e.g., job-order costing, process costing, service-department cost allocations, and accounting for joint and by-products), its primary strength is the linkage of these topics, as well as more contemporary topics, to an organization’s strategy. This message is reinforced by a dynamic author team, all four of whom have close ties to current cost management practice.
An undergraduate textbook on cost management that aims to demonstrate to students the critical role cost management information plays in the overall success of an organization. Coverage includes contemporary cost management concepts, management planning and decision making, cost management systems, cost accounting and operational control, and management control. The included supplement contains an extensive set of longer cases pertaining to a variety of topics covered in the main text, and readings intended to give students more background into the evolution of strategic cost management topics. Annotation c. by Book News, Inc., Portland, Or.