| 导语 | |
| 栏目一 | |
| 栏目二 | |
| 栏目三 | |
| 栏目四 | |
| 栏目五 | |
| 背景图片 | 无图片信息！ |
| 设计 | |
| 策划 | |
| 正文 |
Question：Which of the following criticisms of standard costing apply in all circumstances?
(i)Standard costing can only be used where all operations are repetitive and output is homogeneous.
(ii)Standard costing systems cannot be used in environments which are prone to change. They assume stable conditions.
(iii)Standard costing systems assume that performance to standard is acceptable. They do not encourage continuous improvement.
A. Criticism (i)
B. Criticism (ii)
C. Criticism (iii)
D. None of them
The correct answer is:
None of the criticisms apply in all circumstances.
Criticism (i) has some validity but even where output is not standardised it may be possible to identify a number of standard components and activities whose costs may be controlled effectively by the use of standard costs.
Criticism (ii) also has some validity but the use of information technology means that standards can be updated rapidly and more frequently, so that they may be useful for the purposes of control by comparison.
Criticism (iii) can also be addressed in some circumstances. The use of ideal standards and more demanding performance levels can combine the benefits of continuous improvement and standard costing control.
|
相关热点：
上一篇：上一篇：ACCA F6《税务》必会题：VAT
下一篇：下一篇：ACCA考前急速提分最后三讲
