惠灵顿理工学院：管理会计

惠灵顿理工学院：管理会计

管理者容易产生一定的间接成本，如管理费用。尽管表面上看来，他们似乎是不协调或浪费资金和财务状况，在现实中，这是不正确的。间接成本，如行政成本，以确保业务保持平稳运行，管理是能够解决和解决任何问题，可能会发生，而业务正在进行（约翰逊，1991）。这将确保一旦生产开始，它可以继续在未来顺利运行。这意味着，当任何情况发生时，行政人员都是最前沿和处理的。例如，如果生产必须确保材料的采购而不出现问题，供应管理者，谁是政府的一部分，将确保这不发生。通过他的努力，他将确保原材料的采购不受干扰。他协调技术将确保工厂从来没有用完的材料方面（Scapens，1990）。如果需要时间来获得材料，经理将确保他在未来的材料，将需要在未来。这些努力使成本价值，确保工厂的生产没有终结。

惠灵顿理工学院：管理会计

The managers are liable to accrue certain indirect costs like administrative costs. Even though on the face of it, they might seem like uncoordinated or a waste of funds and finances, in reality, this is not true. Indirect costs like administrative costs are incurred in order to make sure that the business keeps running smoothly and that the administration is able to tackle and resolve any issue that might take place while the business is going on (Johnson, 1991). This would make sure that once the production starts, it can keep on running smoothly in the future. This means that when any situation takes place, the administrative staff comes to the forefront and handles it. For example, if the production has to make sure that the material is procured without problems, the supply manager, who is part of the administration, will make sure that this does not take place. Through his effort, he will make sure that the raw material is procured without interference. His coordination techniques will make sure that the factory never runs out of the material on hand (Scapens, 1990). If it takes time to procure the material, the manager will make sure that he stores and warehouses the material that would be required in the future. These efforts make the cost worthwhile and make sure that the production of the plant never falters.