(c) Attempts to achieve VFM in all three areas may lead to conflicting results. If an organisation
merely tries to reduce the costs of its inputs then the quality of these inputs may be lower. This
may result in lower output which is less efficient. In addition it may lead to lower quality output.
In a similar vein, if an organisation focuses purely on effectiveness, then the cost of its inputs may
rise and hence it may not meet its economy targets. |
