Library / Management Accounting Principles Framework
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Source changed 2026-10-03 05:29:54 UTC · snapshot created 2026-10-03 05:30:57 UTC · last check 2026-10-03 07:35:20 UTC

MA.3:3 - Forces

Tracing can improve the account but has a measurement cost. Convenient drivers are cheap and can be misleading. More precise allocation does not establish a payment consequence when the shared supply remains unchanged.

Recipients can influence both the rule and recorded use. An apparently technical choice can therefore change incentives or who bears a charge.