题干：下列哪一项可以导致更好的使用标准成本和差异分析来提高管理决策？
a在工作流程上直接人员的帮助下制定标准
b在计算期间费用差异的时候不要区分可变和固定期间费用
c只是计算存货价值的时候用标准成本
d使用前一个年度实际成本的平均值来作为本年的标准
考点：Budget Methodologies and Budget Preparation-Static and Flexible Budgeting
关键词：standard cost
解题思路：标准成本的数据来源应该是跟实际业务最直接相关人员的数据记录。答案A 正确
Answer (A) is correct . Standard costs should be set with input from the personnel who are most familiar with input usage.
Answer (B) is incorrect because A failure to distinguish between variable and fixed cost variances will inevitably lead to poor decision-making.
Answer (C) is incorrect because Standard costs should be used for all inputs to the production process and should be used for control purposes as well as inventory valuation.
Answer (D) is incorrect because Simply using an average amount based on previous experience defeats the purpose of standard costing, which should be based on best estimates and established as scientifically as is economical.
