Cost Management: A Strategic Emphasis, by Blocher/Juras/Smith is
dedicated to answering the question: Why Cost Management? It answers
this question by providing 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. And with Connect, an easy-to-use
homework and learning management solution that embeds learning science
and award-winning adaptive tools to improve student outcomes,
instructors receive a course solution that includes high quality content
and assessment paired with assignments that help students build the
skills they need to succeed.
