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Gain an understanding of the principles behind cost accounting and its importance in organizational decision making and business today with the unique, reader-friendly approach in Hansen/Mowen/Heitger's COST MANAGEMENT, 5E. This edition addresses functional-based cost and control and, then, activity-based cost systems - giving you the skills to navigate any cost management system. Updates address emerging developments, including the role of data analytics in cost management today. An entire new chapter also examines global issues, such as virtual currency and blockchain. This edition's approach is tailored to the way you learn. Structured examples from familiar companies emphasize the real-world applications and relevance of what you are learning. Clear explanations review the concepts behind each equation or topic, detailing the "hows," "whys" and "what-ifs." Integrated CNOWv2 resources provide additional computerized exercises and problems for practice and review.