Product cost information plays role in this process but, by itself, is not sufficient. a The information needed for planning control is broader and encompasses the entire and value chain. For example, every profit-making manufacturing and Service organization exists to serve customers. Thus, one objective of an operational control System is to improve the value received by customers. Products and services should be produced that Specific customer needs. (Observe how this affects the design and development System in the value chain.) Quality,-affordable prices, and low post-purchase costs for operating and maintaining the product are also important to customers.