Blocher/Stout/Cokins/Chen: Bringing the Big Picture into Focus for Your Students

Clarity of vision and the proper perspective can often mean the difference between confusion and understanding. Viewed up close, the eye chart featured on the cover of Cost Management: A Strategic Emphasis appears like a normal examination tool. Taken at a distance, though, the message is clear. Bringing the big picture into focus is a guiding principle not only in this textbook, but also in cost management. The function of cost accounting is to organize unclear data and use sound judgment to supply managers with useful and timely information. The goal of Cost Management is to provide cost accountants with the tools they need to make this happen.

Cost Management by Blocher, Stout, Cokins, and Chen uses a strategic emphasis to make the connections between concepts and procedures clear to students. Making students see the relevance of cost management concepts and procedures, and demonstrating how they will use this information in the future, is a recurring theme of each chapter.