COST MANAGEMENT: A STRATEGIC EMPHASIS explores why cost management is essential by equipping readers with tools and techniques vital for enhancing an organization's competitiveness, performance, and strategy execution. It goes beyond mere cost measurement, aiming to elucidate the broader role of cost accounting in organizational success. Alongside traditional costing topics like job-order costing and process costing, the text delves into areas such as service-department cost allocations and accounting for joint and by-products.