A major argument supporting a separate accounting
system design is the high degree of case-by-case flexibility
in measuring resource consumption and output
with respect to decision-making and control problems
at hand – a philosophy that can be described as ‘different
costs for different purposes’ claim that the benefits of being able to freely design
financial controls under a separate accounting system
design might even outweigh the disadvantage of not
being able to reconcile internal and external performance
measures at top-management or business-segment level.