According to Oracle (2008), there are 5 stages of profitability management. Each of these stages corresponds to the complementary design of the AIS. Cooper, R. and Robert Kaplan in their book "The Designo of Cost Management Systems" specifed the four-phase model of the cost system development:

1. The first stage - cost systems that offer scant data of poor quality;

2. The second stage - cost systems focus on external reporting;

3. The third phase - cost systems that are relevant for managers; and

4. Fourth phase - cost integrated systems.

Would we be able to sort out now 5th stage of the development cost of the system?

Basic is this :“Organizations that have fully matured have built in profitability management in their core business processes. They do notonly know where they are profitable, but also why they are profitable. PCM is not an after-the-fact analysis, or a top-down plan. Instead, it is incorporatedinto every single transaction. Operational  managers have the information to assess the efficiency and effectiveness of their decisions. The planning process doesn’t just focus on financial results, but rather dynamically incorporates resources and activities. Any change in these leads to a new financial forecast. Organizations that have reached this level have extended their ‘operational excellence’ strategies to include ‘management excellence’.