They often occur in the muscles of the calf or foot but can also affect the front and back of the thigh, hands, arms, abdomen and muscles along the ribcage. Muscle cramps can be described as idiopathic, which means there is no apparent reason for them. However, they can also be down to:
Good procurement planning is essential to optimize the contribution of the procurement function towards achieving the overall goals of the organization. 1  It supports: 2  Transparency. 3  Development of Key Performance Indicators (KPIs) according to milestones and accountabilities set in the procurement plan, and use of the same to monitor performance.
Functions of Cost & Management Accounting. Functions and objectives of cost and management accounting include the following: Planning ; Decision Making ; Monitoring & Control; Accountability ; 1. Planning. Planning is an important function of management accounting which is most effectively performed by the preparation of budgets and forecasts. Forecasting is the process of estimation of the expected financial performance and position of a business in the future.