Which of the following describes a 'basic standard' within the context of budgeting?
A、A standard which is kept unchanged over a period of time B
A、standard which is based on current price levels C
A、standard set at an ideal level, which makes no allowance for normal losses, waste and machine downtime D
A、standard which assumes an efficient level of operation, but which includes allowances for factors such as normal loss, waste and machine downtime
A、A standard which is kept unchanged over a period of time B
A、standard which is based on current price levels C
A、standard set at an ideal level, which makes no allowance for normal losses, waste and machine downtime D
A、standard which assumes an efficient level of operation, but which includes allowances for factors such as normal loss, waste and machine downtime
【参考答案及解析】
A basic standard is a long-term standard which remains unchanged over the years and is used to show trends. The descriptions given in B, C, and D describe a current standard, an ideal standard, and an attainable standard respectively.
A basic standard is a long-term standard which remains unchanged over the years and is used to show trends. The descriptions given in B, C, and D describe a current standard, an ideal standard, and an attainable standard respectively.