Is the Main Purpose of Standard Costing to Apportion Blame

question 24

Essay

Is the main purpose of standard costing to apportion blame for adverse variances? Discuss.
You may use the interaction between each director 'Management Accounting in action' on page 478 in Chapter 12 to illustrate this answer if you wish.

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Definitions:

Bias Free

Communication or content that avoids unfair preferences or prejudices towards any particular group or individual.

Revising Phase

A stage in the writing or project development process where content is reviewed, and changes are made to improve clarity, effectiveness, or accuracy.

3-x-3 Writing Process

The 3-x-3 writing process is a methodological approach to writing that involves three main stages: planning, writing, and revising, aimed at improving the effectiveness and efficiency of written communication.

Indirect Strategy

A communication approach that presents supporting details before leading to the main message or conclusion, often used to soften the impact.