Organizations often experience conflicts because of role and responsibility overlaps and gaps. While a potential consequence of organizational role and responsibility overlap is inefficiency, the consequence of a gap may result in the lack of sustainable and defensible execution. One specific area of emergent research and assessment, with respect to organizational role and responsibility overlaps and gaps, exists within an organization’s ability to generate sustainable and defensible cost estimates. This paper will assist organizations facing the challenge to improve their cost estimation and analysis capabilities through the general characterization of the four interdependent cost functions, their processes, and the participants all within the systematic Organizational Cost Community Framework.