. We need to continuously raise Tech Intelligence. This needs to be translated in to right action plans both at Learning Stage and after acquiring certification with appropriate grading . In the place where I worked is an organisation consisting of Project/ Product Divisions of varying Technologies Ranging from high tech Antennae systems to Security to Control Instrumentation and Simulators for Nuclear Reactors..having longer manufacturing cycles. Revenue recognition with matching costs calls for a very good understanding of Manufacturing Processes and Technologies thereof . This is essential for preparation of Annual Financial Results. As Cost is a function of vol/ qty and rate / price , clarity with regard to non financial inputs from other functions is a prerequisite.