 manageri cost account technic inform center the purpos paper describ project conduct technic center test hypothesi a theoret-sound manageri cost-account system design meet specif characterist technic center revis innov system util enterpris a computer cost system develop oper three-month period test hypothesi the studi indic effect manageri cost account technic center relev cost gener period measur oper perform center's product process a summari data report regularli manag present paper 