In the budget period just ended, a very large adverse direct materials usage variance has been reported. Control action should be taken. Which one of the following actions might help to improve materials usage rates?
A、Alter the mix of materials to a cheaper mix
B、Reduce the sale price of the company's products
C、Switch to a cheaper materials supplier
D、Give production staff some training
A、Alter the mix of materials to a cheaper mix
B、Reduce the sale price of the company's products
C、Switch to a cheaper materials supplier
D、Give production staff some training
【参考答案及解析】
Adverse materials usage may be caused partly by inefficiencies or errors by production staff. Training may improve their ability to do the work and improve materials usage rates.
Adverse materials usage may be caused partly by inefficiencies or errors by production staff. Training may improve their ability to do the work and improve materials usage rates.