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Managerial accounting Production cannot be increased by giving incentives to direct workers only. It is necessary to have the cooperation of indirect workers to attain

Managerial accounting Production cannot be increased by giving incentives to direct workers only. It is necessary to have the cooperation of indirect workers to attain maximum efficiency. Indirect workers are equally important and should be given incentives. It is difficult to introduce an incentive scheme for indirect workers because standards cannot be set easily, efficiency is difficult to measure and actual output cannot be determined in relation to set standards.

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