Cost Management : Strategies for Business Decisions (2nd ed.)

A study of cost management for business. It addresses traditional cost concepts, but seeks to make cost accounting functional by focusing on measuring and managing costs.

The authors maintain that costs "don't just happen", and with a pro-active approach towards costs, accountants can add value to an organization.

This second edition features a new and more conventional chapter organization in the first two sections of the text.

The examples have been simplified, especially in earlier sections of the work, to help students more easily grasp core concepts, and more mid-level problems have been added, in response to reviewer feedback.