Amazon.com description: Product Description: Cost Management: A Strategic Emphasis, by Blocher/Chen/Lin was the first cost accounting text to offer strategic management topics in conjunction with traditional cost accounting material. The text was written to help students understand more about management and the role of cost management in helping a firm or organization to succeed. This text aims to teach you about management, and how cost management is used by managers to make better decisions and improve their companies. In teaching these key management skills, this text takes on a strategic focus. It uncovers issues such as, How does a firm compete? What type of cost management information is needed by managers that are working to make the firm a success? We want students to know why, when, and how this information is used to make effective decisions that lead the firm to success.