providing a supportive environment in which reliable and relevant management
information can be generated. Such a cost management system is only attainable
if the importance of key business, operational and stakeholder requirements are
recognised within the organisational context. In illustrating this importance, this
book provides several case studies as examples thereof. The first two case studies
focus on the engineering sector and illustrates the development of a cost
management system in a water recycling context; and the design of a budgetary
system in a mining engineering context. The remaining case studies focus on the
services sector, including cost management systems for a digital technology
services provider and a medical insurance services provider; an alternative