7. Discussion
In general management information exists of financial and non-financial information expressed in
quantitative cost (and benefit) figures or performance indicators. A first indication of types of
costs and indicators, relevant for the coffee case, is subsequently described in figure 5 and 6. To be
able to develop the type of information used in a management accounting system, further analysis
and interviews with users of the system have to be carried out. As made clear by the different costs
for different purposes concept, the scope of the information is determined by its purpose.