what is the impartence of secondary cost element in
controling, if it is needed give reasons

Answer Posted / rkprasad

It's a transfering element which is used to allocate cost
from one cost object to another.

example: if u have 10000/- in your right pocket and u taken
5000/- and kept in left pocket if you use hand to transfer
from right to left that is called secodary cost element.

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