Organizations often experience conflicts
because of role and responsibility overlaps and gaps. While a potential
consequence of organizational role and responsibility overlap is
inefficiency, the consequence of a gap may result in the lack of
sustainable and defensible execution. One specific area of emergent
research and assessment, with respect to organizational role and
responsibility overlaps and gaps, exists within an organization’s
ability to generate sustainable and defensible cost estimates. This
paper will assist organizations facing the challenge to improve their
cost estimation and analysis capabilities through the general
characterization of the four interdependent cost functions, their
processes, and the participants all within the systematic Organizational
Cost Community Framework.