ABSTRACT
The project manager, of course, must also be involved. Although she does not need to be a fi nancial wizard, she does need to be skillful in organizing and using cost fi gures. The project manager oversees the cost estimating and budgeting process, though often with the assistance of a staff cost accountant. On most technical projects, the cost engineer reviews the deliverables and requirements, assesses the project from both cost and technical points of view, and advises the project manager. Cost engineering is discussed later.
