I'm currently doing research for the Decision Support System for Cost Management and Analysis for Microchip production.
The main objective DSS aka decision support system for cost management and analysis is for measure the costs of products and services the manufacture accurately. Even firms who do know how to accurately measure product costs will find the going though , while firms who fail to recognize and solve cost-measurement problems and to analyze cost data are probably destined for extinction.
Today's cost analyst and cost managers have the tremendous responsibility for this task. They are the ones that ensure that the cost-accounting system produces accurate cost data for managerial uses, for performance measurement and for strategic decisions on pricing, product mix, process technology, and product design. Cost analysts and cot managers are the ones that must know how to analyze cost information for operational planning and control and for making tactical decisions.