The 13th edition of Principles of Cost Accounting, in an easily accessible presentaion, applies cost concepts, cost behavior, and cost accounting techniques to manufacturing and service businesses. Students learn how to determine costs of products and services more accurately ; use the knowledge of product service costs to set selling prices, to bid on contracts, and to analyze the relative profitability of various products and services; use techniques to measure the performance of managers and subunits within an organization ; design an accounting system to fit the production and distribution system of an organization; and use the accounting systems as a tool to motivate managers towards the organization's goals.