Could Ms Letherby (Letters, December 5) please explain exactly what a cost accountant does?

My vision is of some grossly overpaid person sitting in an office finding ways to cut the working staff or their wages.

These are the very staff who earn the money for a company and keep people like Ms Letherby in a totally unproductive job.

Please correct me if I am wrong.

-D Leggett, Newhaven