This text investigates the application of economic principles to engineering projects to facilitate rational, cost-effective decision-making within corporate environments. Authored by the technical staff at AT&T, the book provides a framework for evaluating capital investments, operational costs, and long-term financial viability. It utilizes standard accounting and mathematical models to translate technical engineering requirements into measurable economic outcomes for management review.

Experts recognize this as a foundational reference for understanding the intersection of engineering operations and corporate fiscal policy. Readers frequently note the practical, industry-focused approach that prioritizes clear decision-making metrics over abstract economic theory.