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Protective Aspects = In a right way to identify production cost and control . Constructive Aspects= It depends not only on employer ,management figure but also on audit range area .
I agree it both a protective and constructive asspect. in my personal point of view, i think this helps track records of the company expenses and if the are audited proper spenditures are determined and planed for the future.
I agree,in business you chold be objectives!