This CIMA-sponsored case study focuses on a company in the premium auto group (PAG) sector. It highlights the pivotal role of management accounting in the communication essential to the co-ordination of the activities among multidisciplinary teams and an extended network of participants in the new product design and development (NPD&D) process.

The automotive industry seemed a suitable focus for this research because it is extremely competitive and its NPD&D process has traditionally pioneered the most sophisticated NPD&D management systems, especially supporting software systems. A long-established, successful motor vehicles company was chosen, referred to herein as ABY for reasons of confidentiality.