text: Accounting Support and Cost Management
  Figure 5-3. Cost informed decision making
  5-55. Figure 5-4, indicates accounting (financial) data combined with non-financial information such as
  performance, products, processes, or services, results in a cost metric. The non-financial information brings
  meaning to the accounting data. The cost metric is an expression of the accounting and non-financial data
  that is used in the estimation process.
  Figure 5-4. Developing the cost metric
  COST CONTROL
  5-56. Cost control is the development and implementation of policies and procedures that take “best value”
  and/or “best practice” actions to assist as needed in the reallocation of the organization’s resources to
  achieve defined objectives. These objectives usually combine cost goals and targets with organizational
  mission goals to ensure that the organization operates efficiently while still accomplishing its assigned
  mission. Cost control procedures and policy are based on information provided from detailed cost analysis.
  The methods of cost control are varied and range from the reallocation of resources between activities or
  outputs to improve efficiency to execution of a trade-off decision, (e.g., deciding to use overtime versus
  contracting for external support).