Although most cost systems offer complete detail and traceabillty, not all provide timely detail in a concise form useful to senior management. This system was developed for a multifunction research organisation funded from many sources. It extracts cost and manpower data from the general cost systems, summarizes it, compares It by program with previous cost periods, and presents it with minimum detail yet with maximum overview. The system monitors the basic manpower distribution of effort at the source, that is, the division time-card input. Cost data Is taken from the central computer ahead of the print-out and report-distribution steps, making the summary information available several days ahead of the detailed reports. This procedure has been regularly used for several months and has proven to be a valuable tool in management action and planning.