How perform cost accounting and control are reshaped as AGI capability advances.

Roughly 85% of the work in Perform cost accounting and control is information-shaped — already within reach of AI delivery. The question here is not whether it shifts, but which tasks go first and who staffs the residual.
Why: With no child occupations seeded, the scalar is derived entirely from the lens prior ('Perform planning and management accounting') and the process description. Determining costs, compiling financial statements, and assisting management in planning are pure information-transformation activities, firmly placing this work in the digital band.
grounded in the economy graph · digital scalar 0.85 · digital
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Trigger: The recording of operational expenses, resource consumption, or the initiation of a financial reporting period prompts the need for cost allocation and analysis.
Outcome: Costs are accurately allocated to products, projects, or departments, variances are analyzed, and management is equipped with actionable cost control reports.