Question: If my job duties are to implement an activity - based costing system then I would report my findings to superiors. My responsibilities is to

If my job duties are to implement an activity-based costing system then I would report my findings to superiors.
My responsibilities is to advise the superiors to move around personnel to a more cost effective area rather than that person to lose their job.
The facts I would consider is to have the company's best interest but to also keep the employee's in mind when making these tough decisions. do you agree

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