In Fundamental Managerial Accounting Concepts, 3e, the selection and arrangement of contents is designed to facilitate a better understanding of concepts. In reducing the quantity of material that must be covered, more time is made available for skill development. The distinctive organization of the text provides for early coverage of operating leverage, cost-volume-profit analysis, relevance, and cost allocation. More traditional topics like manufacturing cost flow and job-order/process costing are placed near the end. This structure allows for greater emphasis to be placed early on decision-making and for a stronger focus on service and not-for-profit entities.