Manageability of a business entity depends to a large extent on the degree of control of its resources on the part of the management, which not only implements the current administration of the business, but also makes the necessary projections for the future. In many respects, the successful solution of this task is determined by the accuracy of cost accounting, which, in turn, is associated with the quality of the chosen technique for implementing this management function. Allocation of indirect costs is an integral part of this technique, therefore its improvement has a direct impact on the end result of the use of enterprise resources.
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