Horngrens cost accounting : a managerial emphasis This book focuses on how cost accounting helps managers make better decisions as cost account ants increasingly are becoming integral members of their companys decision making teams. In order to emphasize this prominence in decision making we use the different costs for different purposes theme throughout this book. By focusing on basic concepts analyses uses and procedures instead of procedures alone we recognize cost accounting as a managerial tool for business strategy and implementation. We also prepare students for the rewards and challenges they face in the professional cost ac counting world of today and tomorrow. For example we emphasize both the development of tech nical skills such as Excel and big data analytics to leverage available information technology and the values and behaviors that make cost accountants effective in the workplace