The new CEO of Sena Manufacturing company ltd, with a labour force of 250 workers and six functional departments, had undertaken scoping operational assessment of the company in the third week of his resumption and in his initial assessment and view, he argues that maintaining both Cost Accountant and Financial Accountant amount to duplication of functions and waste of scare resources of the company. You are required as the current Cost Accountant with the company for over seven (7) years, submit in a memo, strategic role you are discharging in the company. A