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註釋Cost Management Measuring, Monitoring, and Motivating Performance, Second Canadian Edition was written to help students learn to appropriately apply cost accounting methods in a variety of organizational settings. To achieve this goal, students must also develop professional competencies , such as strategic/critical thinking, risk analysis, decision making, ethical reasoning and communication. Most textbooks focus on content knowledge and then expect students to 'magically' demonstrate professional competencies. Cost Management better prepares students for professional success by bridging the gaps between Knowledge, Skills and Abilities. Many students fail to recognize the assumptions, limitations, behavioural implications and qualitative factors that influence managerial decision making. The textbook is written in an engaging step-by-step style that is accessible to students. The authors are proactive about ad-dressing the challenges that instructors and students face in their teaching and learning endeavors by utilizing features such as realistic examples, real ethical dilemmas, self-study problems and unique problem material structured to encourage students to think about accounting problems and problem-solving more complexly.