Author Description

"This text focuses on how cost accounting helps managers make better decisions, as cost accountants are integral members of an organization’s decision-making team. In order to emphasize this prominence in decision making, we focus on basic concepts, analyses, uses, and procedures instead of on procedures alone. It is important to recognize cost accounting as a managerial tool for business strategy and implementation. We also prepare students for the rewards and challenges they will face in professional cost accounting today and tomorrow. For example, we emphasize the development of analytical skills and tools, such as Excel©, to leverage available information technology, an evolving approach to sustainability, and the values and behaviours that make cost accountants effective in the workplace."--