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