This is the cost accountant’s view of the world, certain about the costs it measures and allocates. Pricers though, must live in a word of uncertainty and this simply cannot be eliminated by measurement alone. Costs certainly play a role in determining which products to offer, which to discontinue which are more profitable, but not for setting strategic prices. Cost accounting deals, of necessity, with historical costs, and it is the present that judges the past, not the other way around.