Recent changes in the manufacturing environment may increase the attractiveness of more accurate, yet complex, cost management system . New information technology decrease measurement costs; computerized production planing systems and more powerful, less expensive computers make it esier to collect data and perform calculations. As measurement costs decrease, the measurement cost curve shown in Exhibit 2.9 shifts downward and to the right, causing the total cost curve to shift to the right. The optimal cost management system is now one that allows more accuracy.