Cost accounting provides key data to managers for planning and controlling, as well as costing
products, services, even customers. Cost Accounting, 16e focuses on how this discipline would
help managers make better decisions, as cost accountants are increasingly becoming integral
members of company?s decision-making teams. In order to emphasize this prominence in decision
making, the authors have used the ?different costs for different purposes? theme throughout this
book. By focusing on basic concepts, analyses, uses and procedures instead of procedures alone,
they have recognized cost accounting as a managerial tool for business strategy and
implementation. This textbook also prepares students for the rewards and challenges they face in
the professional cost accounting world of today and tomorrow.
