This textbook will be the first in the market to offer strategic management topics in conjunction with traditional cost accounting material. Over the last decade, much research has been published that redefines the role of the cost accountant with the organization. Research suggests that firms today are looking for accountants who understand the needs of management and can provide input in decision-making. The authors of COST MANAGEMENT: A Strategic Emphasis include discussions about strategy and decision-making, and include research from prominent professionals such as Michael Porter and John Shank. The key distinguishing features of this book are its strategic cost management framework and the heavy emphasis on using cases.

• Cost Management versus Cost Accounting Emphasis-The trend in the market is away from the pure cost accounting approach to a cost management emphasis. The text is written on the premise that cost information is critical for effective management.

• Strategic Cost Management Framework-This text is organized by management function to emphasize the strategic role of cost information in each of the management functions. This differs from the systems approach in that similar accounting procedures are not necessarily grouped together. They are placed according to how they can be used for management decision-making.

• Integration of Strategy Topics-Each chapter explains how one or more cost management method(s) contribute to the success of the firm. Strategic management strategies are presented early, and the theme is carried throughout.

• Case Emphasis-The authors have spent the last few years gathering cases and developing a methodology for using longer cases in the cost course. We have created a supplemental book, Cases & Readings in Strategic Cost Management, which will be bundled for FREE with all texts and comps. These cases give instructors an opportunity to explore strategic issues in practical situations. They also provide an excellent avenue to integrate the more contemporary ways of teaching accounting: group work, written exercises, and presentations.

• Behavior and Implementation-The behavioral and implementation issues of cost management are covered; this is the "why" versus the "how" cost management information is used, and this coverage is unique.

• End of Chapter Material-Categories of end-of-chapter material include questions, problems and brief cases. Most chapters contain at least one in-depth self-study problem that asks students to use methods of strategic cost management (icons will define the eoc material-group, writing, global, and ethical.)

• Business Week Edition (ISBN 0-07-561947-4) -Chapter openers are developed around an article that demonstrates strategic issues in the specific chapter. An intriguing question is posed to students in the opening vignette. The student will find the answer to the question later in the chapter once they have been through the related material. The full Business Week articles will be used as part of the book's Web strategy.