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　　1.Cornerstones Examples throughout each chapter provide students with step-by-step coverage of the How, Why, and What Ifs of solving and mastering basic cost management concepts.

　　2.Cornerstones Exercises: Based on our research on student learning behavior, the authors have also created specific Cornerstones Exercises. These exercises in the end of chapter are structured like the Cornerstones Examples in the text and list which Cornerstone Example is their match. These questions allow students to have some guidance and practice before moving on to the more complex questions in the end of chapter.

　　3.Service Sector Focus: The significance of the service sector is recognized in this text through the extensive application of cost management principles to services. The text explains that services are not simply less complicated manufacturing settings but instead have their own characteristics.

　　4.Cost Management Information Systems Approach: By focusing on ABC or unit-based systems and the implications of implementing those systems separately, the discussion of these specific approaches stands alone, giving you the flexibility to modify the coverage to best meet the needs of your specific course.

　　5.Budgeting Coverage: For a more integrated discussion, all budgeting and activity-based budgeting topics are covered extensively within one comprehensive chapter.

　　6.Real-World Focus: All chapters include numerous references to real companies such as the Walt Disney Company, McDonalds, RadioShack, Lands’ End, and many more to help illustrate each topic for students, ensuring your students understand the relevance and real-world application of the concepts discussed.

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