Traditional cost method may result in larger distortion cost, operating cost distribution through multiple stages, by the definition of operating segments accounting unit, can achieve an accurate accounting of costs. Theory to explain this is the case, but in practice, really makes the operating cost method is not necessarily an accurate accounting of multi-stage, multi-accounting objects (operations), may be one or two key cost drivers (allocation criteria) changes. In the case of the recent implementation of a standard key distribution, improvements in the distortion of the traditional cost reduction most of the rest of the many stages of hyperactivity for the accuracy of cost allocation are not "contributions" to too many.
This is not to say that there is no need to spend too much energy enterprises operating cost using the idea to design cost accounting system? I do not think so. Provide accurate cost information is a value costing. Cost information to change the reporting structure, to ensure that relevant information, cost information for internal control to ensure that there is help, help establish the proper sales market decision-making is costing an additional value, and is the principal value. For example: operating cost method, can account for each work center, the cost of the working group, so can work centers and work group performance appraisal, market pressures can be passed to the team, thus contributing to the implementation of a more subtle level, the cost of reduce liability and promote their overall costs.