Strategic framework. At the heart of the strategic emphasis of Cost Management: A Strategic Emphasis, 3e is its organization. The introductory chapters develop important strategic concepts used throughout the text—how firms compete and the nature of the key measures that managers must use to gain and maintain competitive advantage. Through the text Parts, Cost Management: A Strategic Emphasis, 3e emphasizes the role of cost management information in each of the four management functions. Each cost management method is clearly liked not only to the firm’s overall strategy but also to each management fuction the uses the method:
    Part I: Strategic Management
    Part II: Planning and Decision Making
    Part III: Product Costing
    Part IV: and V: Operational Control and Management Control

Chapter 1: Cost Management and Strategy
Chapter 2: Implementing Strategy
Chapter 3: Basic Cost Concepts
Chapter 4: Job Order Costing
Chapter 5: Activity Based Costing and Management
Chapter 6: Cost Estimation
Chapter 7: Cost-Volume-Profit Analysis
Chapter 8: Strategy and the Master Budget
Chapter 9: Decision Making with Relevant Costs and a Strategic
Emphasis
Chapter 10: Cost Planning for the Product Life Cycle

Etc.