Fill in the blanks. Standard costing is difficult in times of inflation but it is still worthwhile. (a) ........................ and .............................. variances will still be meaningful. (b) Inflation is .............................. : there is no reason why its effects cannot be removed. (c) Standard costs can be .............................. , as long as this is not done ........................... .
【参考答案及解析】
(a) Usage and efficiency variances will still be meaningful. (b) Inflation is measurable: there is no reason why its effects cannot be removed. (c) Standard costs can be reviewed, as long as this is not done too frequently.
(a) Usage and efficiency variances will still be meaningful. (b) Inflation is measurable: there is no reason why its effects cannot be removed. (c) Standard costs can be reviewed, as long as this is not done too frequently.