Hiding butter by spreading it

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I guess the science of management accounting is about 100 years old now - how times have changed during that century. 

I have been CIMA qualified for 10 years now, and love working in industry. However, I have recently wondered about the usefulness of a lot of the processes we carry out.

How much of the transactional work actually dilutes the original information, which consists of something tangible such as an invoice. The questions that go round in my head are

1) why have cost centres for every 5 people or so.

2) Why apportion utility bills between departments based on headcount

3) Why accrue holiday pay throughout the year, based on peoples holiday balances

4) Why move overheads into and out of stock.   - and many more,

Surely 80% of costs (other than raw materials) are fixed. We should just leave them in one place where everyone can see them for what they are.


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