finally, keep in mind that cost accounting does not exist in a vacuum. The boundary between what is cost accounting and what belongs in another discipline is often blurred. This is natural because in the real world, problems are generally multidisciplinary. Production managers use cost accounting data to make scheduling and inventory decisions requiring concept from operations. We will look to some concepts from organizational behavior because changes in the cost accounting system must be implemented by individuals in the organization who will react in different ways. Marketing issues arise when we use cost accounting data to evaluate pricing decisions. throughout the book, we will venture into these other disciplines as a matter of course.