they work in companies and participate in decision about capital budgeting and line of business analysis. Major functions include cost analysis ,analysis of new contracts and participation in effort to control expense efficiently. This work often involves the analysis of the structure of organization. Is responsibility to spend money in a company at the right level of our organization? Are goals and objective to control costs being communicated effectively? Historically,they have been derided as “bean counters”. This mentality has undergone major change as they now often work side by side with marking and finance to develop new business