Chapter 6

Evolving Good Cost Information

The Role and Purpose for Measurement

Leadership driven management is not based on educated guess and gut feel. The after action review process requires impartial, objective views of true levels of cost and performance.

The analogy from Winning the Cost War1 is that measurement in the management control process is like reconnaissance or intelligence in the battlefield command and control process. There are several important things to learn from this analogy.

First, we know that reconnaissance alone does not win the battle. Good battlefield intelligence might very well be an essential part of a winning military strategy. However, it is only an input to the bigger command and control process. Similarly, ...

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