Which is better to load cost on resources or as lump sum for activities?

it is better to load cost on resources.

Dear Mohammed Kamal,

I thank you for giving me an opportunity to answer your question. But let me first tell you that I am not from accounts background, but I have experience of accounts as a Workshop Manager and accountant. According to my experience, it is better to load cost on resources than lump sum activities. Because if we have resources available with us there can be no trouble in functioning of business and there is plenty of availability. The lump sum activities causes no proper tracking of expenses. In production there is always something coming up due to which the set lump sum amount is divided to other undecided expenses.