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Major issue that multiple accounting methods exist

Question: Why is cost allocation such a major issue that multiple accounting methods exist? Why isn't it more straightforward? Explain in detail an approach that you believe is generalizable to numerous contexts.

Cost Allocation--From the Simple to the Sublime. Management Accounting Quarterly. Fall 2002. Available online @

https://www.imanet.org/pdf/1239.pdf

Cost Allocation and Activity-Based Costing Systems. Available online @

https://www.pearsoned.ca/highered/divisions/virtual_tours/horngren/man_acc/Ch05ManAcc.pdf

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Accounting Basics: Major issue that multiple accounting methods exist

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