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Answer (D) is correct . A standard cost system costs the product at standard (predetermined) costs and compares expected with actual cost. This comparison allows deviations (variances) from expected results to be identified and investigated. Responsibility can then be pinpointed and corrective action taken. A standard cost system can be used in both job-order and process costing systems.

Answer (A) is incorrect because The comparison will not determine the accuracy of actual costs.
Answer (B) is incorrect because The comparison will not determine the effectiveness of the system.
Answer (C) is incorrect because The comparison will not determine the reasonableness of standard costs.