The document discusses management control and performance measures through standard costing. It summarizes the services provided by William Vaughan Company, including budget preparation, developing accurate production standards, and determining the correct cost drivers. It then discusses issues with a client's current ABC costing method, including complexity, lack of transparency and control. The company worked with various client departments to develop a simplified costing model that provides variance analysis, reconciles to financial statements, and serves as an effective operations planning tool. This allows for more accurate costing, budgeting, and identification of issues through variance analysis.