Besides, such typical cost accounting method cannot identify any productiveness of works in an organization. Thus, it is meaningless to the process analysis for the improvement purposes. The accuracy of the allotment is important to the LSP as it can imply some clues of where the value added processes are located and where a non-value added task is found. This information is fundamental for the process strengthening. In a business perspective, an additional profit may be generated through the improvement of the process because the improvement will contribute to less complication,lead-time shortening and non-value-added cost reduction. The LSP in reverse may not be able to make use of an inaccurate unit cost for the process analysis and betterment.