The following statements have been made about planning and operational variances: (1) Planning and operational variances are calculated when it is necessary to assess a manager on results that are within his/her control. (2) Revised standards are required because variances may arise partly due to an unrealistic budget, and not solely due to operational factors. Which of the above statement(s) is/are true?
A、(1) only
B、(2) only
C、Neither (1) nor (2)
D、Both (1) and (2)
A、(1) only
B、(2) only
C、Neither (1) nor (2)
D、Both (1) and (2)
【参考答案及解析】
Both (1) and (2)
Both (1) and (2)