1-50. Cost management transforms accounting data into valuable and accurate cost information that enables the commander’s decision-making process. It collects and links financial (cost) data with non-financial (output and performance) data and presents information in a way directly related to the major mission objectives of the unit or organization. The process is the accurate measurement and thorough understanding of the full cost of a unit/organization’s processes, products and services to support leader’s decision-making and fiscal stewardship, thereby maximizing the effectiveness and efficiency of the organization’s operations.