Again the distinction is drawn, but is it really so clear? Consider, for example, the standard cost system in a manufacturing firm. This system supplies information which is useful for some decision-making purposes. But, underlying each standard input cost is an implied decision about the kind and amount of resource to be used and the nature of the market in which it is to be purchased. Behind each input/output relationship is an implied decision regarding the technical conditions under which the process should operate and the rate at which employees should work. In order to obtain solutions to one set of problems-those for which the output of a