I used this text as an instructor in a university-level Cost Control Systems course and was exceptionally disappointed. The book is riddled with errors, as are the accompanying Excel exercises on the CD-ROM. This book takes a relatively simple subject and makes it exceptionally confusing through it's poor delivery. For added difficulty, they didn't change the instructor's manual when they switched editions. They simply slapped a new cover on the old edition's manual, so it doesn't match up to the questions and problems. When I spoke with the publisher, they were friendly but offered no real assistance. Please don't have your students waste their money on this book.