As described in section 3 a first step in developing a management accounting system is to
determine the scale of the project. The scale of the coffee case is both directed towards the
individual participant and the entire coffee chain or the (coffee) society as a whole. Starting point
for the development of management information are the individual participants. Dependent on
their level of current use of management information and systems, the focus is on specific
functions of management accounting. For the farmers and smaller producers in Costa Rica, the
management accounting system (MAS) will probably focus more on operational control and
product and consumer costing.