Philosophy The organisation for any project should be based on a customer/ supplier relationship. The customer is the person or group who wants the end product, speciﬁes what it should be and, usually, pays for the development of that product. The supplier is whoever provides the resources to build or procure the end product. This is true even if the customer and supplier work for the same company. If this is the case they may still, for example, report to diﬀerent lines of management, have diﬀerent budgets and therefore have a diﬀerent view of the ﬁnances of the project. The customer will be asking, ‘Will the end product save me money or bring in a proﬁt?’ The supplier will be asking if the providing of appropriate resources will earn a proﬁt.