Emphasizing “different costs for different purposes,” this text focuses on strategy and the decision-making process.

Cost Accountants are becoming integral members of decision-making teams. Cost Accounting: A Managerial Emphasis reflects this new movement in cost accounting and expands on it by including the “different costs for different purposes” theme throughout the text. By focusing on basic concepts, analyses, uses, and procedures alone, students recognize cost accounting as a managerial tool for business strategy and implementation.

The thirteenth edition incorporates the latest research and most up-to-date thinking into all relevant chapters and is now available with MyAccountingLab’s tutorial support.