As the Director of Accounting, Management Planning, and Control for your company, you report directly to the CFO of your organization. She was preparing to attend a top management meeting, which has as its main agenda item, a presentation from the CFO on the company's cost structure. She wants you to provide her a written brief that will address the following questions:

1. How will negative opportunity costs affect an organization's cost structure and its cost profile?
2. What role can managerial decision-making play addressing this situation?

The CFO finds your responses to the above questions vital and, therefore, will like to include other Directors in the Accounting and Finance Departments to discuss your brief.