Metabo provided a complex information management environment .The complexity was tough to track even with extensive use of computers by the old cost system. The system’s main task was the computer actual total cost. It contained the three classic cost accounting elements: accumulate costs by accounts by cost centers and by the product. Sub-system ,such as materials control and wage contral, provided inputs into the product costing module. Cost were distributed from 200 different costs to 250 cost center or work orders