... are used to measure and evaluate the decision maker’s performance.Techniques such as relevant costing, quality cost management, job order and process costing, and cost- volume-profit analysis, ... as hav-ing six primary goals: (1) develop reasonably accurate product costs, especiallythrough the use of cost drivers (activities that have direct cause -and- effect rela-tionships with costs); ... understanding of how processesaffect costs, facilitate cost control, measure performance, and implement organiza-tional strategies.It is not feasible to simply adopt a generic, “off-the-shelf” cost...