Questions:
1. Why do organizations have management control systems?
2. What is a cost management system?
3. What are the organizational roles of a cost management system?
4. What factors influence the design of a cost management system?
5. What are the three groups of elements that comprise a cost management system, and what are the purposes of these elements?
6. What is gap analysis, and how is it used in the evolution of a cost management system?