Strategic Cost Management: A Balanced Approach to Management Accounting
This new textbook opens with a set of outcomes-based learning objectives logically organized and suitable for students’ level of development. It contains chapter summaries designed to help students determine whether the learning objectives have been met. All chapters include discussion questions and illustrative problems to supplement learning experiences. Moreover, each chapter has end-of-chapter questions to test students’ understanding. All chapters also feature collaborative activities to promote synergy among students, to be led and facilitated by the instructor. This textbook incorporates the use of technology via spreadsheets to solve specific problems called Problem Sets, which are assignable to students. Text boxes highlight industry practices or discussion points about contemporary issues and/or ethics, when appropriate.
ABOUT THE AUTHORS
Jayson T. Chio, CPA, CMA, MBA
He is a certified public accountant and certified management accountant who earned his BS in Accountancy at San Beda University, where he is currently an assistant professor in the Accountancy Department of the College of Arts and Sciences. He also holds a master’s degree in business administration from the Ateneo de Manila Graduate School of Business. He is a special guest lecturer at Chiang Kai Shek College and a former guest lecturer in the senior high school department. Mr. Chio is currently the accounting and operations officer of Nazareno Victory Trading. He is a former associate in charge of the assurance and advisory business services of Sycip, Gorres, Velayo & Co., where he handled engagements in various industries such as manufacturing, power and oil exploration, and financial institutions. He is also a former faculty member of USTAMV College of Accountancy. He holds National Certification Level 3 in Bookkeeping under TESDA.
Mark Benedict M. Guia, CPA, MBA
He is a reviewer for Management Accounting and Control Services at CRC-ACE Professional CPA Review Center and is currently a special lecturer at San Beda University, where he earned his BS in Accountancy. He also has a master’s degree in business administration from Pamantasan ng Lungsod ng Maynila. Mr. Guia is the former Chief Administrator of the Quality Assurance Review Office under the Professional Regulatory Board of Accountancy and the Philippine Institute of Certified Public Accountants (PICPA), as well as the Executive Director of PICPA Metro Manila Region. He was the Dean of the College of Accountancy and Business at Divine Mercy College Foundation, Inc., and he was a lecturer at various universities, including DLSU, UST, FEU, and UE. He has also co-authored a book on Basic Accounting. As part of his professional practice, he is an auditor and consultant for small and medium enterprises and accounting firms. He is a regular speaker at continuing professional development seminars organized by PICPA, ACPAPP, ACPACI, and AIT.
William Joseph B. Guzman, CPA, MBA
He is a special lecturer at Trinity University of Asia and San Beda University, where he earned both his Bachelor of Science in Accountancy and master’s degree in business administration. He is a former reviewer for Advanced Financial Accounting and Reporting (AFAR) at Center for Training and Development, Inc. (CTDI) Review Center, Manuel L. Quezon University, MAPUA Makati, and Far Eastern University. He is also a former lecturer at Chiang Kai Shek College, the Technological Institute of the Philippines, and the University of the East. Mr. Guzman is a certified public accountant and holds National Certification 3: Bookkeeping under TESDA. As part of his industry exposure, he was an analyst at IBM Philippines, which allowed him to gain advanced knowledge of different accounting software, such as SAP and MYOB.
2025 Higher Education Learning Solutions for the Business and Accountancy Program 54
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