The stupidity of internal charging

Often referred to as ‘accountants logic’, fiscal discipline could be the strongest human/inhuman force acting on institutions, organisations and life. People, intelligent usually, make statements as they are facts when they are based on fiscal nonsense.

The most obvious of these is the stupidity that is ‘internal charging’. The attempt to apportion costs back to a random grouping of people and things in the absurd belief that this will result in something approximating efficiency. As mentioned, intelligent people employ other intelligent people to shuffle numbers around in a spreadsheet in order to reward and punish managers for things they cannot control. If there is another activity that is so widespread that adds zero value to life on earth, please let me know.

This was sent to me by a friend . . .