=+ (b) The head of an airframe design section continually uses component parts that result in the

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(b) The head of an airframe design section continually uses component parts that result in the aircraft working perfectly but being overweight. On inquiring, the head of design argues that if his design fails, the blame can be traced back to hirn.

For any one section, the part is only a few kilograms overweight, but the company has 100 other design sections all having the same attitude and all contributing designs that, in total, result in the aircraft being several hundred kilograms overweight.

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Accounting For Management Control

ISBN: 9780412374807

2nd Edition

Authors: David Otley And Kenneth Merchant Clive Emmanuel

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