amples of other laboratory accident & practicing the ERP by simulation. The feedforward control is also continuous such as employees may be periodically assigned to sit for the test & may be required to attend the training again in case of failing the test.One of the important points not mentioned in the literature is that who should be held responsible for the control system? There is a common misconception that it is the auditors' responsibility to suggest & implement management controls. However, referring to the above paragraphs, it is the responsibility of every department manager to set up & maintain an adequate system of internal controls. Senior management may set the right tone but it is every department manager who is accountable for providing policies, guidance & oversight to the control system. The auditors purpose is to independently evaluate the adequacy & effectiveness of existing control systems by analyzing & testing controls & then making recommendations to management on how to improve controls. Besides, all employees should be aware of their responsibility to contribute to the management controls such as to communicate upward about problems in operations & non-compliance with policy. CostingOnce we have a comprehensive control system to ensure the resources deployed are effectively used in the activity, it is also important to look at how much resources: & i.e. the cost of making this activity happens. Undoubtedly the cost of an activity, often expressed in dollar value, is one of the most important criteria for organization to make decisions. Very often the attention of management accounting, or costing accounting would be directed towards the manufacturing industry, especially in the classification of the cost such as fixed vs variable [8]; since the cost of a product or service provided by the company is crucial in various decision making such as pricing or stock valuation [9]. However, it should be rememb...
