ABSTRACT
THE final effectiveness of any management accounting system is dependent not only upon its design and technical characteristics, but also upon the precise manner in which the resulting data are used. In the extreme, of course, a system contributes little or nothing to the efficiency of ah organization's operations if the data are ignored. More generally, however, despite any amount of thought and consideration which may have gone into its design, no management accounting system ever achieves a perfect representation of the underlying structure of economic events. A careful use of the data is always essential to compensate for their many unavoidable inadequacies.
