本書囊括35個真實個案，以目前最熱門的”Case Study”方式引導學生發展成本分析與決策的技能。讓學生在課堂上練習分析各種情境中決定要採用的會計觀念以及最佳的管理方法。
本書的特色還包含以下幾點：
一、引用最新的個案，讓學生感覺更有趣，並且有效學習。
二、個案後面提出的問題能幫助學生發展計算的能力。
三、35個真實個案涵蓋了廣泛且重要的觀念，包含最新議題，例如：ABC、ABM、Value Chain、Target Cost。
Ch1 American Investment Management Services (AIMS)
Ch2 AirWrap Packaging, Inc.
Ch3 Ajax Petroleum
Ch4 Allied Office Products
Ch5 Arctic Insulation
Ch6 Baldwin Bicycle Company
Ch7 Berkshire Threaded Fasteners Company
Ch8 "Booker Jones."
Ch9 Boston Creamery, Inc.
Ch10 Brunswick Plastics
Ch11 Chalice Wines
Ch12 Curled Metal Products, Inc.
Ch13 DairyPak
Ch14 Dansk Minox
Ch15 DEC and Minicomputers
Ch16 The Dulux Lamp
Ch17 Golden Bear Markets: Bread Profitability
Ch18 Graham, Inc.
Ch19 Jones Ironworks, Inc.
Ch20 Kinkead Equipment, Ltd.
Ch21 Levi's Personal Pair� Jeans
Ch22 Maine Marine Supply, Inc.
Ch23 M-L Fasteners, GmbH
Ch24 Montclair Paper Mill�The "Deep Color" Grades
Ch25 Morrissey Forgings, Inc.
Ch26 Moses and San Miguel, Inc.
Ch27 Petersen Pottery
Ch28 Reichard Maschinen, GmbH
Ch29 Ringo Rag Company
Ch30 Skyview Manor
Ch31 Sloan Styles, Inc.
Ch32 Tashtego
Ch33 Tijuana Bronze Machining
Ch34 Unitron Corporation
Ch35 Wellington Chemicals Division