Hilton/Maher/Selto ‎(‎HMS‎)‎ is for instructors who want to teach students to manage costs and not just account for costs‎.‎ HMS maintains that‎,‎ ‎"‎Costs don‎'‎t just happen‎,‎‎"‎ and with a pro‎-active approach toward costs‎,‎ managers who understand cost implications as well as accountants can add value to an organization‎.‎ Hilton‎,‎ Maher‎,‎ Selto focuses on having students learn to make decisions by the use of Cost Management Challenges in the chapter opener‎,‎ ‎"‎You‎'‎re the Decision Maker‎"‎ boxes throughout each chapter‎,‎ and the ‎"‎You‎'‎re the Decision Maker‎"‎ simulation on the text website‎.‎